Financial Guidelines for ASN Workshops

1. Introduction

These guidelines are intended to help those organising events under the auspices of the ASN. While the accounting needs to be done in a standard form, to keep things simple for the treasurer, there is considerable flexibility as to how the finances for each event can be arranged. The ASN officers are happy to advise- the earlier the better.

We try to keep finances of the Art and Spirituality Network simple. It is run is run on a voluntary basis, does not aim to make a profit and is not a charity. We only wish to cover central administration costs and do not have significant reserves. However, if we are able to accumulate a small reserve this may eventually be used to help with deposit payments for future events. Where facilitators have developed a workshop or travelled a significant distance to facilitate an event, a small honorarium may be appropriate.

2. Principles

Each event should aim to be self-financing, including a contribution to ASN to cover central overheads. This can be done in a variety of ways, e.g. as a flat rate or as a percentage of takings. Where events are organised jointly with another organisation, this is clearly a consideration: some examples are given below. A finance plan should be agreed with two of the treasurer, secretary and chair (or a larger committee, including two of these) in advance of any commitment to or publicity for an ASN event. Examples are available from the Treasurer or secretary.

Many ASN workshop leaders offer their services on a voluntary basis, but in some cases (eg if invited by another organisation and/or if significant travel is involved) a honorarium may be appropriate. This cannot be paid from central ASN funds and must be paid by the host organisation of from the takings from the workshop(after costs and a contribution to ASN central funds). Where a workshop leader has offered their services free they will normally be entitled to attend another ASN workshop free of charge, provided space is available.

After the workshop, the organiser should send the treasure an account of income and expenditure, together with invoices, receipts for expenses etc., and any outstanding balance due to ASN. This should preferably be in the standard ASN format (obtainable) from the Treasurer or Secretary.

The treasurer will keep an account and analysis of income and expenditure of the Network, and draw up a brief annual account and report for circulation among organisers. ASN is not a registered charity or business, but at some stage in future this may become appropriate

3. Financial issues to consider when planning an event

It is important to be clear about the following before committing to each event.

• Who is taking responsibility for organising the event?

• What is the minimum and maximum number of people you are planning for? Where will they come from? (NB see notes on publicity.)
• What will the charge cover? (e.g. refreshments, materials?) Will you offer reduced fees for those with limited means?
• Will the facilitator(s) receive an honorarium? How much (or how will this be determined)?
• How many participants will not be fee paying? (NB You may need one or two volunteers to help with refreshments, security, pastoral issues etc. Remember to allow for the facilitator of another ASN event who may want to attend free.)
• What costs are likely to be incurred, by whom: advertising, materials, transport, accommodation? It is a good idea to set an upper limit to these in advance. NB ASN has a small stock of some items which can be used for workshops- talk to Linda or John.
• Risks. What will happen if the workshop doesn't break even, or if it makes a large profit? The event organiser may want to seek donations or consider other ways to make up any loss.
  NB ASN cannot take responsibility for finances or personal injury etc. It is worth checking the insurance situation of the premise owners etc.

4. Banking and book-keeping

In most cases, it will be simplest for an event organiser to receive bookings and pay costs for the workshop themselves, submitting an account to ASN at the end. However, funds can be channelled through the ASN Bank account. Either way, the mechanism needs to be agreed with the Treasurer in advance of publicity.

ASN is not generally able to pay advance deposits eg for hall bookings.

Any cheques to ASN should be made out to Art and Spirituality Network. All cheques should either be paid into the bank account promptly by the event organiser or be sent to the treasurer to be paid in (by agreement between them). If funds are to be channelled through the ASN account, prompt accounting is helpful; the treasurer needs to ensure that enough income has been paid in to cover costs before paying bills.

All cheques must be signed by two signatories.

Some models for financing ASN events (NB these are not exhaustive)

A. ASN organises alone

Fees paid to ASN and ASN pays all costs. Retains all income after costs. Facilitators not paid, but two or three helpers attend free of charge.

Fee includes materials and drinks. Light refreshments offered at charge/donation.

Costs: rent (may be subsidised by host?), publicity, facilitator's costs (travel, accommodation: need advance estimate/ceiling?), drinks, and materials.

(If the event or series of events is well attended an honorarium of up to £20 may be available.)

B. ASN invited by another organisation

Host organisation handles booking and charges for rent and refreshments (either flat rate or per person). ASN and host organisation share publicity. ASN receives contribution to central funds: flat rate (eg £20 or per capita). Facilitator may be paid a small honorarium if funds allow (flat rate or per capita), plus travel and materials expenses.