LWVNM Board Minutes, January 17, 2025

LWVNM Board Minutes

January 17, 2025

11:00-3:00 p.m.

Albuquerque and via Zoom

BOARD MEMBERS PRESENT

Hannah Burling, President

Barbara Calef, Second Vice President

Kathy Brook, Treasurer/LWVSNM Liaison

Judy Williams, Program

Janet Blair, Communications

Akkana Peck, Website

Meredith Machen, Special Projects, Women’s Issues, Immigration, Education

Karen Douglas, Nuclear Issues

Starlyn Brown, LWVCNM President

Debbie Helper, LWVSFC Liaison

Felicia Orth, Voting and Elections/LWVLA President

Edwina Jaramillo, Secretary

Jody Larson, Archives

Additional Members Present:

Lani Desaulnier, LWVCNM

Linda Miller, LWVCNM

Karen Wentworth, LWVCNM

Joanne Turnbull, LWVSNM

CALL TO ORDER AND INTRODUCTIONS

The meeting was convened by Hannah at 11:01 a.m. A quorum was confirmed.

A motion, by Barbara and seconded by Jody, to suspend the rules for the meeting because not all of the documents were received by the deadline date, carried unanimously.

APPROVAL OF AGENDA

Barbara moved and Jody seconded to approve the agenda. The motion carried unanimously.

APPROVAL OF MINUTES

Draft Minutes of 11/15/2025 Meeting: A motion, by Karen and seconded by Barbara, to approve the minutes, carried with eleven in favor.

PRESIDENT’S REPORT

Hannah reported on her attendance at the December LWVUS webinar for state leaders where

the Making Democracy Work initiative from LWVUS has been renamed Women Defend Democracy: Democracy under Siege. The initiative has six areas of priority: voting rights, election protection, redistricting, individual liberties, immigration, and the presidency. There was more detail in her written report, which was in the packet. Also, the issue of reaching DTS or unaffiliated voters was raised, but no solutions were mentioned. Hannah was able to point the leaders to LWVNM’s Election Procedures position for supporting semi-open primaries.

TREASURER’S REPORT

Kathy stated that the League’s webpages had old information regarding student dues. We need to adopt a LWVNM policy and process on student dues. She stated that changes to ChapterSpot allow Leagues to sponsor a student’s membership. Hannah asked whether a local League policy could be adopted, to which Kathy responded that LWVSNM has a policy that offers a student membership at $10 with LWVSNM supplementing that with another $10. Hannah noted that memberships could now be paid with a credit card. Action Items: Hannah will look at LWVSNM’s policy and the issue can be addressed at the March Board meeting. Meredith was asked to bring the LWVSFC policy to the March meeting and present to the Board.

The treasurer's report (attached) provides details on deposits and expenses for the time period 11/17/25 – 1/17/26 and shows a balance of $25,990.15.

Budget Report: Kathy noted that when we adopted the budget there was a question about the estimate of $16,000 in dues for LWV New Mexico, and we are now within $1,500 of that amount with several months to go in the fiscal year.

Hannah added that the Action Committee is planning to use funds out of the Thornburg grant for the League reception. The grant is primarily for developing our volunteer advocates and working on lobbying day and to pay for the redistricting table staffed by our long-term contractor, Kathleen Burke.

ACTION COMMITTEE

Action Report

Hannah reported that the Action Committee presented legislative priorities to the Board on January 12^th. The approved priorities are voting, elections & ethics; environment; and healthcare. The Committee is pleased that the Navajo Nation Human Rights Commission has written a letter in support of the redistricting memorials. Also, we have received a $6,000 grant from LWVUS to assist with our volunteer lobbyist program. This can cover travel expenses, a new banner, swag, printing, the legislative reception, some administrative costs, and redistricting lobbying. She noted we are trying to track our lobbyists’ skills development through a questionnaire, and are also creating a new reimbursement form for advocates traveling for League Day or other lobbying events. A google docs form would ensure that advocates have met with legislators and are reporting back on what happened, and will allow advocates to include their notes from meetings with legislators. The data collections should allow us to be more effective with legislators and allow us to track grant activities.

Hannah reported we have three tables this year for League Day, one of which Common Cause will take. She also noted that a Rapid Response Team is being created to reach legislators on bills of interest via calls, texts (using League-in Action), or emails to legislators on time-sensitive issues. She hopes to get about 40 people to sign up for the Team. Action Item: Hannah will disseminate information on how to join soon.

Hannah also reported that the Advocacy Workshop had 46 attendees (of 107 registered). It showed up on the Phil and Amy Show. The recording is available on the main homepage on LWVNM website.

New Mexico Open Primaries (NMOP) Coalition Report

Starlyn reported that the NMOP Coalition had its second meeting on January 12th. They are asking that anyone attending the Legislature in person to talk to House Representatives reminding them about the bill’s passage, thanking them for their vote if they supported it, and asking them about their outreach plans for 2026. The Coalition is planning to produce a lot of material and statewide education on semi-open primaries. Starlyn noted that their educational materials are going to be too late because they aren’t meeting again until March and people are already asking questions.

NMOP Grant Proposal

Starlyn reported that NMOP grants, funded by Democracy Rising, are available to NMOP coalition member 501(c)3 organizations. The categories are: Direct Voter Education, Community Education, and Communications. Grant proposals are due by January 30th. She suggested the LWVNM Communications Committee might want to apply for a grant. A question asked was whether the state will apply for an umbrella grant (to include local Leagues, and then local Leagues would apply to LWVNM), or can local Leagues apply for the grant? Hannah stated the question is whether LWVNM has the capacity to apply and manage another grant. LWVSFC (Debbie) stated a preference for local Leagues to apply individually or as a collaboration of local Leagues due to the tight application deadline and the need to educate people quickly on the new election definitions and process. The LWVNM Board can't apply; it should be the Ed Fund Board that applies. After much discussion, Hannah noted the consensus is that the Ed Fund can’t manage another grant. However, local Leagues can apply independently or collaboratively. But, she suggested the Ed Fund could send educational materials to the tribal nations about the semi-open primary and/or do PSAs to be aired throughout the state. She asked local Leagues, if they develop videos, etc., to share them with LWVNM Board or the Ed Fund Board to distribute to other radio stations and other methods of dissemination. Action Items: Hannah will set up a meeting of the Ed Fund Board to discuss the grant proposal. She will also speak to Sila Avcil, who is with NMOP (and is chairing the Coalition), to ensure LWVNM gets recognized as a lead and major contributor for passage of semi-open primaries in NM.

Also discussed was uncertainty about whether Independents and members of the Libertarian and Green Parties can vote without changing their registration in the semi-open primary. Educational materials would need to be developed quickly by the local Leagues (if they wish to apply for the grant). Hannah stated that she could run some materials by Lindsey Bachman at the SoS once they are developed by the local Leagues. Akkana requested that language on semi-open primaries be submitted to her as webmaster for posting.

Karen Douglas noted that the LWVCNM February 26th meeting will feature Bob Pearls, who will speak about semi-open primaries; all are welcome to attend.

NMFOG: Starlyn stated NMFOG is part of the Coalition of Conservatives in Action of NM. They want to gather information in this legislative session about legislative committees and how they get rescheduled, bills aren’t heard, etc., because people are frustrated with the process. Anybody who is at the Roundhouse is asked to gather this information by talking to people who are sitting outside waiting for hours to go into a committee meeting. Their intent is to turn the information (via a survey on their website) into action items for the 2027 legislative session. Action Item: Starlyn will send NMFOG’s white paper to Hannah.

PROGRAM

Program Report

Hannah noted that all program action, like the Washington state concurrence, needs to go through Judy.

Judy reported that LWVUS has scheduled its webinar on program planning for January 21 in preparation for the 2026 Convention. LWVUS positions have to be reviewed and proposals for studies, concurrences, etc. need to be recorded. She reported that a national questionnaire will be coming up on January 25^th and that local Leagues may wish to add their proposals.

She reminded the Board that we committed to asking LWVUS to concur with the LWVCO position on Religious Freedom at the September meeting.

Proposed Study of Medical Malpractice Reform

Judy reported that the Board is being asked to recommend the LWVSNM proposal to study medical malpractice reform in New Mexico. In response to a question, Joanne responded that the study would address why the Medical Review Board allows repeat offenders to continue to practice (which increases medical malpractice insurance costs). The problem appears to be with the way the medical board is appointed and operates. It was also suggested that it might be better to do a white paper instead due to timing. Akkana noted we can't advocate on the issue until we've done a study and adopted a position. Additionally, our healthcare position is pretty general and it's arguable whether we have a position or not on the issue, so a study should be done, she said. Felicia reported that she sat on the Medical Board for many years and would be happy to be interviewed on conducting disciplinary hearings. A motion, by Debbie and seconded by Barbara, to approve the recommendation to take the medical malpractice reform study to Council for approval, carried unanimously. Judy volunteered to be on the committee for the study. Joanne noted that she will engage all the local Leagues.

Protecting Immigrant’s Rights Concurrence

Judy stated that we are not ready to concur with LWVWA’s position on Protecting Immigrant’s Rights. Hannah stated that if we are being asked to concur with the position, we're going to have to wait till the March meeting; some of the local Leagues want to look at the study documents and/or discuss them at local League program planning meetings. Judy noted a decision has to be made for input to the LWVUS program planning questionnaire that is due mid-February. A motion was made by Barbara and seconded by Debbie to recommend concurrence with the LWVWA position on Protecting Immigrant’s Rights. Judy stated she wants to vote against the motion as stated but would recommend that the concurrence be put on the agenda for the LWVUS convention as a recommended item, and then LWVWA needs to get the background papers out to the delegates and make sure that they hold a Caucus. Barbara and Debbie retracted their motion. Barbara restated, and Debbie seconded, the motion as: move that the LWVNM recommend to LWVUS that they add the LWVWA position on Protecting Immigrant Rights as a recommended item to the 2026 LWVUS Convention Agenda. During discussion, Judy noted there is an issue with the language in the suggested statements. The motion carried unanimously. Meredith asked Judy and Jody to provide the language they had issue with or revised language to her and Edwina to take back to the LWVWA and LWVUS Immigration Discussion Group. Action Item: Judy and Jody will draft the response with the revised wording for the LWVUS program planning questionnaire and will share the language with the Board.

COMMUNICATIONS

Communications Report

Janet reported that our intern, Blanca Ortiz, is busy posting on social media sites. She is requesting that the LWVNM Board shares the posts onto their own FaceBook webpages. Blanca posts twice per week. Please send her pictures, videos, etc. for posting from meetings and ask people questions like, “Why did you join the League?” “What do you think the League can contribute to American democracy? And other similar generic questions. Action Items: Board to share posts. Please send Janet and Blanca ideas for posts.

Blanca spoke to Henry Lopez, who has suggested the FOLLOWER application that aids with coordination and posting schedules across media outlets. The Board is asked to consider purchasing the FOLLOWER app.

Action Items: Hannah requested that updated photos and events be sent to Akkana for posting on our website. Akkana will remove 2025 Convention information from the website. Janet will follow-up with Stephanie Schlanger and Judy Robison for information on the FOLLOWER app.

GOVERNANCE

Financial Policies and Procedures

Barbara reviewed the proposed changes to the Financial Policies and Procedures with the Board. After much discussion, a motion, by Karen and seconded by Meredith, to adopt the changes to the Financial Policy and Procedures, carried unanimously. Akkana proposed that the minutes include the adopted changes as well as the changes. See Attachment 2 for the proposed changes and Attachment 3 for the newly adopted procedures.

Creation of a Standing Budget Finance Committee

The Budget Committee, which is appointed at least 4 months in advance of convention, prepares a balanced budget for the next two fiscal years and presents it to the State Board. Kathy said we have difficulty getting volunteers to conduct the financial review, and because there are a lot of financial discussions at meetings, it would be good to get more people engaged on these issues. A motion, made by Barbara and seconded by Meredith, to create a standing Budget Finance Committee, carried unanimously. During discussion it was suggested that the bylaws might need to be changed at Convention to reflect the creation of the standing committee.

ED FUND REPORT

LWVUS Survey

The Board provided input to the first question on the LWVUS Survey, “in 50 words or less what is your League's greatest accomplishment in 2025?” – 1) active advocacy at the legislature, 2) engagement with policy makers, 3) coverage of statewide races for Vote411, etc. Action Item: Hannah will draft responses to the survey.

Hannah’s written report noted we received $60,000 from the Thornburg Foundation, which will include money for voting, elections work, and for operational development. We will be receiving a further $50,000 next year. Also, a candidate to assist with updating and centralizing our accounts and records has been identified - an important step in strengthening our internal systems. Hannah and Felicia are going to be meeting with prospective candidates for the intern/administrative contractor position (to be paid from the Thornburg grant).

Recent Invoices

Hannah noted no approval is needed for the invoices; they were provided for informational purposes only. Kathleen Burke’s invoice to the LWVNM/Fair Districts for November 2025 is $1,387.50.

VOTER SERVICES

Voter Services Report

Edwina reviewed the Voter Services Debrief Report that included the VOTE411 Issues Summary Report that was provided to LWVUS, the VOTE411 Voter Services Committee Debrief Report and Recommendations, and the Google Analytics Report. The Board was asked to consider several questions or action items. Lani also reviewed her slides with the Board, noting there are a lot of barriers that exist in the whole process and how under-resourced the state League is to do the job. She also provided lessons learned. Also of note was that of 440,000 NM registered voters before the 2025 election, only 6,390 people accessed Vote411. A lot of people use the printed Voter Guide or local League PDFs online, but not many see it online in Vote411. There was much discussion about, e.g., struggles getting volunteers to make calls, connecting to communities, a 5-year outreach plan to rural counties, not enough help or publicity from national, etc.

Action Items: 1) Hannah will ask other state League presidents what they pay for publicity for Vote411 relative to population size; 2) Hannah will ask the SoS to put Vote411 as a link from their webpage and also if a LWVNM informational handout could be added to a candidate’s packet; 3) Lani will forward her slides to the Board.

Barbara moved, and Akkana seconded, to approve the cost of purchasing Vote411 using cost option #5 [i.e., option #2 for $2,500 would cover all federal, statewide, and state legislative races and #4 would cover local races in the local League's area at their respective pricing]. After much discussion, Edwina volunteered to continue as Acting Voter Services Chair through the 2026 election, but said she would not be able to support option #1, which provides entire state coverage for $5000, without the assistance of an intern/contractor for outreach. It was reiterated by local Leagues that an exorbitant amount of time and resources are spent to cover the whole state and that the local Leagues would not be able to assist LWVNM with its races in 2026. Edwina stated that limiting coverage to, e.g., options #2 and #4, or some other variation would be a better decision for the municipal elections next year. However, this year will be a consequential election. The motion on the floor for option #5 failed with ten in opposition.

A motion, by Judy and seconded by Jody, to adopt option #1 [provides entire state coverage for $5000], carried with one abstention. The stipulation is that LWVNM and local Leagues may choose not to cover every race.

A motion, by Barbara and seconded by Judy, to hire a Vote411 contractor, carried unanimously.

Barbara moved, and Karen seconded, to approve expenditure for printing the 2026 Native American Voter Guide (NAVG). Kathy said there is no line item in the budget for expenditure for the NAVG. Hannah noted the question to approve the expenditure for the cost of printing the NAVG, as well a part-time admin contractor, and possibly student interns for other work will be decided by the Ed Fund. The LWVNM will not assist the local Leagues’ expenditures for printing the Voter Guide, nor will hiring a PR publicity firm be decided on today. Lani noted the 2022 version of the NAVG was well done, but the 2024 version was disappointing, especially the font size. Someone who can do graphic design is needed and she suggested Tom Swiler, who can pull the information (except photos) directly from Vote411. Barbara withdrew her motion, at which point Meredith moved that the LWVNM Board ask the Ed Fund to pay $5000 for Vote411 licensing [i.e., the LWVNM Board doesn’t spend that line item]; there was no second.

NUCLEAR ISSUES

Karen Douglas reported that she met with Carol Diggelman from LWVWI, who may pursue a Nuclear Issues Study. Karen discussed LWVNM’s 2023-24 Nuclear Issues study outcome and resources to evaluate the WI Nuclear Issues study proposal. She will be speaking to the state executive director next week.

LOCAL LEAGUE REPORTS

CNM Report: written report in meeting packet; no discussion.

LA Report: written report in meeting packet; no discussion.

SFC Report: written report in meeting packet; no discussion.

SNM Report: written report in meeting packet; no discussion.

ANNOUNCEMENTS, INITIATIVES, AND OTHER BUSINESS

The deadline for the spring issue of La Palabra is after the March Board meeting.

NEXT BOARD MEETING

The next board meeting will be held on Saturday, March 7, 2026 with venue TBD. Action Item: Deborah will check if St. John’s Methodist Church in Santa Fe is available for the meeting.

The 2026 LWVNM Council meeting will be held on April 25th.

ADJOURNMENT

The meeting adjourned at 2:55 p.m.

- submitted by Edwina Jaramillo on January 30, 2026

- edited by Barbara Calef January 31, 2026

ATTACHMENT 1

Treasurer’s Report, January 17, 2026 LWVNM Board Meeting

Kathy Brook, Treasurer

Beginning balance, November 1, 2025	$27,314.80
Deposits	$1,190.35
Dues	$1,190.35
Expenses	$2,515.00
Chk 1226, Blanca Ortiz, social media contractor	$360.00
Chk 1227, Deposit for La Fonda reception	$1,500.00
Chk 1228, LWVCNM, office rent	$400.00
Chk 1229, Blanca Ortiz, social media contractor	$255.00
Ending balance, December 31, 2025	$25,990.15

Balance as of January 10, 2026: $26,266.66

Deposits, January 1-January 10, 2026: $276.51

Dues (through LWVUS): $111.60

Dues for LWVCNM member thru PayPal (net of fees): $43.65

Donations (net): $121.26 (thru PayPal)

Outstanding checks: $360.00

Chk 1230, payment to Blanca Ortiz, social media contractor: $240.00

Chk 1231, transfer of dues paid thru PayPal to LWVCNM: $45.00

Chk 1232, payment to Blanca Ortiz, social media contractor: $75.00

Restricted funds $7,956

Restricted $ 916

Diversity Membership $1,740

Alcohol Harms $5,300

Other Information: Dues payments come to LWVNM through Stripe and, if the member pays by check, through Bill.com. We receive limited documentation of the payments through Bill.com. Stripe payments are reported above net of processing fees.

I have suggested updates of lwvnm.org pages relating to joining and donating to direct dues payments away from PayPal.

ATTACHMENT 2

FINANCIAL POLICIES AND PROCEDURES FOR LWVNM

Adopted 2010, Revised and Approved 11/12/16; Rev. 1/28/17; Rev. 7/20/24; Rev. 1/17/26

These policy and procedural guidelines are designed to establish management systems that assure that fiscal responsibility is maintained when personnel changes and that support rather than hinder the work of the League.

Authorities and Responsibilities

1. The board of directors has the authority to execute any financial policies it deems to be in the best interest of the organization, within the parameters of the organization’s articles of incorporation, bylaws, and federal, state, and local law.

2. The president together with the board of directors has the responsibility to ensure compliance with these policies and procedures.

3. The board of directors is responsible for ensuring that all financial reports present its financial condition and results of operations fairly and completely.

4. The board of directors shall arrange for ~~a biennial~~ an annual review of LWVNM financial records. The ~~biennial~~ review shall follow an adopted LWVNM Financial Review Procedure. See Appendix II.

5. The treasurer, in consultation with the Executive Committee, shall have the authority to manage LWVNM assets. The treasurer shall keep records in compliance with applicable laws and regulations and provide the documentation needed to perform ~~biennial~~ the financial reviews.

6. A budget committee appointed following the LWVNM bylaws shall prepare the budget ~~budgets~~ for the upcoming two years for the state Convention. The treasurer shall be an ex-officio member of this committee but not its chair. The budget proposed by the budget committee (for approval by the board and the state Convention) shall include the estimated carry forward of funds into the new fiscal year and any unfulfilled financial commitments made during the previous years. It shall also indicate plans for any funds beyond the amount committed already.

7. The board shall maintain a minimum cash balance of $10,000. Reductions below $10,000 must be approved by the board.

8. Contracts shall be reviewed and approved by the president and the treasurer. Short-term

contracts for special projects that are approved by the board can be approved by the person(s) assigned the responsibility for that project.

9. The ~~board, or its~~ budget committee, shall review the LWVNM Financial Policies and Procedures and consider amendments, at least once every two years. The committee will bring any proposed changes to the board for approval.

Financial Reporting

1. The fiscal year for LWVNM is from May 1 to April 30.

2. ~~Two-year budgets~~ The two-year budget for the LWVNM General Fund~~, including requests for funding to the League of Women Voters Education Fund, are~~ is prepared by the budget committee during the winter preceding a state Convention (odd-numbered years), approved by the board, and ratified or amended by the LWVNM Convention.

3. The treasurer shall provide a financial report to the board at each of its meetings. ~~These shall~~ ~~include a balance sheet, a profit-and-loss report.~~ A report against budget will be provided at least twice during the fiscal year. Significant deviations from budget should be addressed in the accompanying narrative.

Grant funding and the expenditures associated with individual grants should be included in the financial reporting to the board.

Commitments for future expenditures, such as when grant expenditures cross into a new fiscal year, should be included in reporting.

4. A preliminary annual report for the first year of the two-year budget cycle shall be presented to the Council meeting of LWVNM (even-numbered years), together with budget adjustments proposed by the board.

5. Budget adjustments approved by Council shall be documented in the ~~biennial~~ annual financial report.

6. A ~~preliminary~~ two-year financial report (for the period of the concluding biennium)

shall be presented to the Convention of LWVNM.

7. The report of the biennial review committee shall be delivered to the board as expeditiously as possible. not later than September following Convention. The two-year financial report will be finalized after the biennial financial review has been completed. The final report and the financial review report will be available to any League member on request.

Operating Procedures

1. The president and the treasurer shall have the authority to expend funds within the limits described by these policies and procedures. Expenses by the president shall be reported to the treasurer within two days and the required hard copy documentation should follow within seven days.

2. A reimbursement of expenses form system shall be used to document expenses incurred by members. See Appendix III.

3. The president may authorize up to ~~$250~~ $500 beyond budgeted amounts without prior approval of the board. Receipts and disbursements for non-budgeted items shall be evaluated by the board. ~~and budget~~ Budget amendments, including new line items, may be proposed and approved by the Board if appropriate. ~~Expenses~~ Unbudgeted expenses above $500 must be reviewed and approved by the Board prior to disbursement. Written approval by two members of the executive committee is required for expenditure items in the budget exceeding $1000.

4. Electronic transfers out of the LWVNM account require the approval of the Executive Committee.

~~5. Expenses exceeding amounts anticipated in the budget require authorization by the board of directors.~~

6. The treasurer shall maintain an accounting system that will assure consistency and availability of records over time, including regular backups of all data.

7. Acknowledgement of donations should be sent out by the treasurer within two weeks of receipt.

8. The treasurer will send out Per Member Payment (PMP) assessments to local League presidents and treasurers by mail, fax, or e-mail. These assessments will be based upon the membership data provided by the LWVUS. The assessments to local Leagues will be sent out no later than three months after the information is received from the LWVUS. Payment from the local Leagues must be received no later than December 31.

~~Local Leagues are not charged state PMP for national members.~~

Safeguards and Controls

1. Invoices from unfamiliar or unusual vendors must be reported to and confirmed by the Executive Committee prior to payment.

2. No checks may be written to “cash” or “bearer.” No holder of the checkbook can write a check to her/himself. No checks shall be signed before both the recipient and the amount payable have been filled in.

APPENDIX I: THE EDUCATION FUND

~~1. The LWVNM Education Fund resides in the LWVEF State and Local Grants Programs that is maintained by the LWVUS. It is a 501(c)(3) organization, and donations to it are tax-deductible.~~

1. LWVNM may also use the LWVNM ~~LWVCNM~~ ED Fund as the fiscal agent to receive eligible donations and grant funds on behalf of LWVNM. ~~The LWVCNM ED Fund Treasurer will disburse grant funds to LWVNM as directed by the terms of each agreement. Tax-deductible donations will be passed through to LWVNM within 30 days of their receipt.~~

~~3. The project leader of educational activities that qualify to be paid by the LWVNM~~

Education Fund is responsible for identifying the associated expenses. In general, such expenses will initially be paid from the LWVNM General Fund. The project leader shall assist the treasurer in completing a Request for Withdrawal to be sent to LWVEF in order to reimburse the General Fund for eligible expenses.

4. The treasurer is responsible for recording all donations to the LWVNM Education Fund and for depositing the checks with the national LWVEF, together with a completed LWVEF form. The treasurer also sends an acknowledgement of the tax-deductible gift to the donor.

5. Some Members At Large (MALS) write one check to LWVNM that includes both their membership dues and a donation to the Education Fund. In this case, the entire check is deposited in the LWVNM account and the treasurer writes a check from that account in the amount they designated for the Education Fund and sends that to LWVEF for deposit in our LWVEF Account.

~~6. The amount reported by the treasurer as being in the LWVNM Education Fund is the balance that is in our account at the LWVEF.~~

APPENDIX II: FINANCIAL REVIEW PROCEDURE

1. CHECKING AND INVESTMENT ACCOUNTS

a. Obtain reconciliations at fiscal year-end for all accounts.

b. Verify that reconciliations agree with amounts on financial report.

c. Compare balance on reconciliations to the fiscal year end bank/brokerage statements.

d. Verify reconciling items (note-some of these can be verified by examining items in the following month bank/brokerage statements).

~~2. DUES INCOME AND PMP~~

~~a. Obtain the number of members and dues by type of member from the Director of Membership.~~

~~b. Compute dues by using amounts obtained in 2a.~~

~~c. Compare results from 2b to amount on financial report and investigate any significant difference.~~

~~d. Randomly select 5% of the members from the membership list and determine that dues have been received from them.~~

e. Using the information obtained in 2a, compute the amounts of PMP paid to the national and state Leagues. Compare computed amounts to amounts shown on the financial report and investigate any significant differences.

3. FUNDRAISING

a. Obtain from the treasurer the amount of revenue and expenses for each fundraising event.

b. Ask the individual in charge of each event if the amounts appear reasonable.

c. If the amount does not appear reasonable, ascertain what caused the differences.

4. INTEREST INCOME

Compare the amounts shown on the financial report to the bank/brokerage statements and ascertain reasons for any differences.

5. EXPENSES

Randomly select five disbursements from each month and determine that they have adequate supporting documentation and have been recorded in the proper expense account in the financial report.

6. BUDGET

Investigate any significant differences between actual and budgeted amounts.

7. FINDINGS

Review findings with the treasurer prior to presenting the report to the board.

~~(Appendix II.B.4 of the LWVUS publication Starting Point has suggested procedures for the review of~~

~~financial records. These procedures should also be considered in conjunction with the review.)~~

APPENDIX III: BOARD EXPENSES

Reimbursement

Board members and other League members who incur expenditures on behalf of the League must complete a Reimbursement of Expenses Form or a Reimbursement of Advocate Expenses Form and submit it to the treasurer along with supporting data (receipts, etc.) The originator of any expense is responsible for assigning it to the proper budget category on this form.

In-Kind Expenses: Donating expenses related to League work (in-kind donations) is

encouraged. Actual expenses should be ~~reports~~ reported ~~except for car travel, which should be~~

~~shown as the actual purchase price of gas.~~ in order that the League may have an accurate record of its expenses. Items 1 through 7 ~~under the reimbursement~~

~~policy guidelines~~ apply. The Reimbursement of Expenses or the Reimbursement of Advocate Expenses Form should be used and clearly marked “In-Kind Expenses.”

~~Board members are encouraged to submit reimbursement forms even if they wish to donate the expenses, in order that the League may have an accurate record of its expenses.~~

Reimbursement Forms: https://lwvnm.org/documents.php

Delegate Expenses

LWVNM will pay the registration fees for board members and local League presidents attending the LWVNM Convention and Council. ~~Delegates to state and national conventions, councils, and workshops representing LWVNM~~ ~~should be reimbursed for all registration fees, transportation, and hotel fees as the budget allows.~~

LWVNM delegates ~~Delegates~~ to the LWVUS Convention, Council, and workshops are chosen by the president and approved by the board. Their registration fees are paid by LWVNM. ~~Board members and others whose presence is requested by the board are not charged registration fees at State Council and State Convention.~~

State Board Business

In connection with all essential state board business, including attendance at a Convention or Council, allowable expenditures that may be reimbursed include the following:

1. Car travel at IRS charitable rate. Members are requested to car pool when

workable.

2. Night’s lodging at a reasonable rate for double occupancy.

3. Meals at a reasonable rate.

4. Meals considered as part of a program.

5. All duplicating, postage and telephone expenses necessary to carry out board

responsibilities.

6. Child care at ~~$2 per hour; not to exceed $10 per day~~ a reasonable rate.

7. Per diem of $8 for each day when the lobbyist spends at least 4 hours on

lobbying business. Lobbyists must give the treasurer a list of days for which

they qualify.

~~In-Kind Expenses~~~~: Donating expenses related to League work (in-kind donations) is~~

~~encouraged. Actual expenses should be reports reported except for car travel, which should be~~

~~shown as the actual purchase price of gas. Items 1 through 7 under the reimbursement~~

~~policy guidelines apply. The Reimbursement of Expenses form should be used and~~

~~clearly marked “In-Kind Expenses.”~~ (Moved to Reimbursement section above.)

~~APPENDIX IV: FORMS~~ (This appendix was supposed to be deleted on July 20, 2024)

~~The following forms are is associated with this procedure:~~

~~A. Reimbursement of Expenses~~ ~~http://www.lwvnm.org/forms/reimburse.doc~~

~~B. Request for Ed Fund Withdrawal http://www.lwvnm.org/forms/edfund.doc~~

~~C. Deposit to LWVEF account~~

ATTACHMENT 3

FINANCIAL POLICIES AND PROCEDURES FOR LWVNM

Adopted 2010, Revised 11/12/16; 1/28/17; 7/20/24; 1/17/26

Authorities and Responsibilities

2. The president together with the board of directors has the responsibility to ensure compliance with these policies and procedures.

3. The board of directors is responsible for ensuring that all financial reports present its financial condition and results of operations fairly and completely.

4. The board of directors shall arrange for an annual review of LWVNM financial records. The review shall follow an adopted LWVNM Financial Review Procedure. See Appendix II.

6. A budget committee appointed following the LWVNM bylaws shall prepare the budget for the upcoming two years for the state Convention. The treasurer shall be an ex-officio member of this committee but not its chair. The budget proposed by the budget committee (for approval by the board and the state Convention) shall include the estimated carry forward of funds into the new fiscal year and any unfulfilled financial commitments made during the previous years. It shall also indicate plans for any funds beyond the amount committed already.

7. The board shall maintain a minimum cash balance of $10,000. Reductions below $10,000 must be approved by the board.

8. Contracts shall be reviewed and approved by the president and the treasurer. Short-term

contracts for special projects that are approved by the board can be approved by the person(s) assigned the responsibility for that project.

9. The budget committee shall review the LWVNM Financial Policies and Procedures and consider amendments at least once every two years. The committee will bring any proposed changes to the board for approval.

Financial Reporting

1. The fiscal year for LWVNM is from May 1 to April 30.

2. The two-year budget for the LWVNM General Fund is prepared by the budget committee during the winter preceding a state Convention (odd-numbered years), approved by the board, and ratified or amended by the LWVNM Convention.

3. The treasurer shall provide a financial report to the board at each of its meetings. A report against budget will be provided at least twice during the fiscal year. Significant deviations from budget should be addressed in the accompanying narrative.

Grant funding and the expenditures associated with individual grants should be included in the financial reporting to the board.

Commitments for future expenditures, such as when grant expenditures cross into a new fiscal year, should be included in reporting.

5. Budget adjustments approved by Council shall be documented in the annual financial report.

6. A two-year financial report (for the period of the concluding biennium)

shall be presented to the Convention of LWVNM.

7. The report of the biennial review committee shall be delivered to the board as expeditiously as possible.

Operating Procedures

2. A reimbursement of expenses form system shall be used to document expenses incurred by members. See Appendix III.

3. The president may authorize up to $500 beyond budgeted amounts without prior approval of the board. Receipts and disbursements for non-budgeted items shall be evaluated by the board. Budget amendments, including new line items, may be proposed and approved by the Board if appropriate. Unbudgeted expenses above $500 must be reviewed and approved by the Board prior to disbursement. Written approval by two members of the executive committee is required for expenditure items in the budget exceeding $1000.

4. Electronic transfers out of the LWVNM account require the approval of the Executive Committee.

5. The treasurer shall maintain an accounting system that will assure consistency and availability of records over time, including regular backups of all data.

6. Acknowledgement of donations should be sent out by the treasurer within two weeks of receipt.

Safeguards and Controls

1. Invoices from unfamiliar or unusual vendors must be reported to and confirmed by the Executive Committee prior to payment.

APPENDIX I: THE EDUCATION FUND

1. LWVNM may also use the LWVNM ED Fund as the fiscal agent to receive eligible donations and grant funds on behalf of LWVNM.

APPENDIX II: FINANCIAL REVIEW PROCEDURE

1. CHECKING AND INVESTMENT ACCOUNTS

a. Obtain reconciliations at fiscal year-end for all accounts.

b. Verify that reconciliations agree with amounts on financial report.

c. Compare balance on reconciliations to the fiscal year end bank/brokerage statements.

d. Verify reconciling items (note-some of these can be verified by examining items in the following month bank/brokerage statements).

2. FUNDRAISING

a. Obtain from the treasurer the amount of revenue and expenses for each fundraising event.

b. Ask the individual in charge of each event if the amounts appear reasonable.

c. If the amount does not appear reasonable, ascertain what caused the differences.

3. INTEREST INCOME

Compare the amounts shown on the financial report to the bank/brokerage statements and ascertain reasons for any differences.

4. EXPENSES

Randomly select five disbursements from each month and determine that they have adequate supporting documentation and have been recorded in the proper expense account in the financial report.

5. BUDGET

Investigate any significant differences between actual and budgeted amounts.

6. FINDINGS

Review findings with the treasurer prior to presenting the report to the board.

APPENDIX III: BOARD EXPENSES

Reimbursement

Board members and other League members who incur expenditures on behalf of the League must complete a Reimbursement of Expenses form or a Reimbursement of Advocate Expenses Form and submit it to the treasurer along with supporting data (receipts, etc.) The originator of any expense is responsible for assigning it to the proper budget category on this form.

In-Kind Expenses: Donating expenses related to League work (in-kind donations) is

encouraged. Actual expenses should be reported in order that the League may have an accurate record of its expenses. Items 1 through 7 below apply. The appropriate form should be used and clearly marked “In-Kind Expenses.”

Reimbursement Forms may be found at: https://lwvnm.org/documents.php

Delegate Expenses

LWVNM will pay the registration fees for board members and local League presidents attending the LWVNM Convention and Council.

LWVNM delegates to the LWVUS Convention, Council, and workshops are chosen by the president and approved by the board. Their registration fees are paid by LWVNM.

State Board Business

In connection with all essential state board business, including attendance at a Convention or Council, allowable expenditures that may be reimbursed include the following:

1. Car travel at IRS charitable rate. Members are requested to car pool when

workable.

2. Night’s lodging at a reasonable rate for double occupancy.

3. Meals at a reasonable rate.

4. Meals considered as part of a program.

5. All duplicating, postage and telephone expenses necessary to carry out board

responsibilities.

6. Child care at a reasonable rate.

7. Per diem of $8 for each day when the lobbyist spends at least 4 hours on

lobbying business. Lobbyists must give the treasurer a list of days for which

they qualify.