District Chart of Accounts
 
Cash Receipts
Account # Description
100 District Dues:  Covers revenue received through payment of District dues as billed by the Secretary-Treasurer to member clubs in compliance with the Bylaws of Optimist International.  Figure shown on Statement of Cash Receipts and Disbursements should be less than per member  amounts credited to Accounts 120, 130, 140, and 145.
110 Allotments from Optimist International:  Covers semi-annual allotment to District from general fund of Optimist International in compliance with requirements of Optimist International.
120 District Convention:  Covers all receipts generated by conduct of annual District Convention such as registration fees, tickets, per member allocation, if any, etc.  Must be thoroughly documented by statement of cash receipts and disbursements.  (See supplementary Schedule A)
130 District Meetings and Conferences:  Covers all receipts generated by collection of meals costs, gratuities, fees, if any, and per member allocation, if any at District meetings and conferences conducted by the District Administration.  Must be thoroughly documented by statements of cash receipts and disbursements.  (See supplementary Schedule B)
140 Oratorical Contests:  To cover all revenue generated by registration, entry fees and per member allocation, if any, involved in the conduct of Zone and District Oratorical Contests.  Must be thoroughly documented by statement of cash receipts and disbursements.  (See supplementary Schedule C)
143 Youth Clubs:  Includes all revenue generated by conference registration, see rebate from Optimist International, and District dues and allotment.
145 Junior Golf Championships:  To cover all revenue generated through dues allocation, entry fees needed to support District activities in the Junior Golf program.  Must be documented by statement of cash receipts and disbursements.  (See supplementary Schedule D)
147 Essay Contest:  To cover all revenue received through fees needed to conduct the essay contest program.  Must be documented by statement of cash receipts and disbursements.  (See supplementary Schedule E)
150 Cash Transfer from Previous Administration:  DO NOT USE - SEE NEW LINE 650
160 Interest:  Covers interest received on al moneys deposited or invested in interest-bearing accounts.
170 Complimentary Supplies - New Clubs:  To cover reimbursements to District Administration by sponsor clubs for gifts to new clubs if costs of gifts are wholly or partially borne by sponsor clubs.
180 Other Revenue:  To cover all authorized revenue not budgeted or specifically identified in other accounts.  Also, to cover the proceeds from the redemption of moneys deposited or invested in interest-bearing accounts.  Must be identified and documented by itemized schedule of such income.
190 Redemptions:  To cover cash receipts derived from redemption of certificates of deposit, pass book savings accounts, savings bonds, and other interest-bearing accounts.  Applicable only if District Administration elects to redeem or cash interest-bearing accounts or investments.
CASH Disbursements

District Administration
200 Governor:  To cover reimbursements to the Governor for authorized travel and expenses incurred in the execution of the responsibilities of his/her office within the limitations of the budget and available funds and not properly chargeable to other accounts, excluding thos items and occasions reimbursable by Optimist International such as Governors Conferences.
210 Lieutenant Governors:  To cover reimbursements to Lieutenant Governors for authorized travel expenses incurred in required club visitations, Zone meetings, and Charter presentations within their respective zones, meetings of the District Board of Directors, Executive Committee, and such other expenses as may be specifically authorized and not properly chargeable to other accounts, and which are within the limitations of the budget and available funds.
250 Secretary-Treasurer:  To cover reimbursements to the Secretary-Treasurer for authorized travel and expenses incurred in the execution of the duties of his/her office, attendance at the meetings of the District Board of Directors, Executive Committee, District Convention and such other expenses as may be specifically authorized and not properly chargeable to other accounts, and which are within the limitations of the budget and available funds.
255 Governor-Elect:  To cover reimbursements to the Governor-Elect for travel expenses incurred in attendance at meetings of the District Board of Directors, Executive Committee, District Convention and such other expenses as may be specifically authorized and not properly chargeable to other accounts, and which are within the limitations of the budget and available funds.
260 Past Governors:  To cover reimbursements to the two past Governors serving as members of the District Board of Directors and Executive Committee for travel expense to meetings of the District Board of Directors and Executive Committee within the limitations of the budget and available funds.
265 Committee Chairman:  To cover reimbursements to District Chairmen for authorized travel and expenses incurred in pursuit of their responsibilities, including attendance at meetings of the Board of Directors, at which they have been requested to report, within the limitations of the budget, policy and available funds.

District Operation
300 Secretarial and Clerical:  To cover the cost of occasional part-time employment of secretarial, clerical or stenographic assistance for the preparation, duplication or distribution of minutes, reports, announcements, etc., but not including the official District Bulletin.
310 Postage:  To cover the cost of postage and mailing expenses of the District Administration excluding the mailing of the official District Bulletin.
320 Stationery and Office Supplies:  To cover cost of printing, stationery, envelopes, dues statements and purchase of other supplies required by District officers.
330 District Bulletin:  To cover the costs of publishing and mailing the official District Bulletin, including postage.
350 District Convention:  To cover costs of promoting and conducting the annual District Convention including authorized, budgeted expenses such as printing of programs and tickets, courtesies to special guests and the official International Representative, publication of Convention proceedings, necessary complimentary registrations, meals, gratuities, etc. within the limitations of the budget, excluding travel and reimbursable expenses of District Officers and Chairmen.  Must be thoroughly documented by statement of cash receipts and disbursements.  (Offset by receipts under Account 120.  See supplementary Schedule A)
360 District Meetings and Conferences:  To cover all expenditures related to the conduct of District meetings and conferences by the District Administration, excluding travel costs and expenses of participation.  (Offset by receipts under Account 130).  Must be thoroughly documented by statement of cash receipts and disbursements for each event.  (See supplementary Schedule B)
370 Oratorical Contests:  To cover cost of conducting all Zone and District Oratorical Contests, trophies, and costs relative to care and feeding of contestants.  Each event must be thoroughly documented by statement of cash receipts and disbursements.  (Offset by receipts under Account 140.  See supplementary Schedule C)
373 Youth Clubs:  To cover the costs of promoting and conducting the J.O.O.I. Convention and program.
380 Junior Golf Championships:  To cover the cost of conducting all Junior Golf events sponsored by the District, including expenses necessary to cover the costs of the winners and qualifiers to the Doral Finals.  Must be documented by statement of cash receipts and disbursements.  (See supplementary Schedule D)
390 Essay Contests:  To cover those costs necessitated through the conduct of the Essay Contest in accordance with the guidelines established by Optimist International.  Must be documented by statement of cash receipts and disbursements.  (See supplementary Schedule E)
400 Badges of Office (Lapel Insignia):  To cover the cost of badges of office for all District officers.
410 Awards:  To cover cost of authorized awards, such as plaques, trophies, and certificates presented to clubs and members within the framework of the official District Awards programs.  Does not include Oratorical Contest awards or gifts to other individuals.
420 Review and Bank:  To cover cost of annual review and bank service charges.  The bonding of those charged with the responsibility of handling District funds is covered by a blanket bond furnished by Optimist International.
430 Telephone:  To cover costs of long distance communications required in the conduct of District Administration business.
440 Complimentary Supplies:  To cover cost of gifts of complimentary supplies to new clubs for which the District Administration may be reimbursed if cost is wholly or partially borne by sponsor clubs.  Usually, partially offset by receipts in Account 170.
450 Gifts:  To cover the cost of authorized gifts and mementos to special guests.
460 Cash Transfer:  To cover all cost (including amounts invested at interest) transferred to the new administration at year-end.
470 Miscellaneous:  To cover all expense items not properly chargeable to other accounts.  Must be documented by itemized schedule of such expenditures.
480 Previous Administration Expenses:  To cover authorized expenses incurred by previous administration which will be paid by new administration.

International Convention
500 Governor:  To cover reimbursement for authorized expenses of the Governor incurred in attending the Annual Convention of Optimist International within the limitations of the budget and available funds.
510 Lieutenant Governors-Elect:  To cover reimbursement for authorized expenses of the Lieutenant Governors incurred in attending the Annual Convention of Optimist International within the limitations of the budget and available funds.
530 District Chairs(M,CS,NCB,LD):  To cover reimbursement for authorized expenses of the Membership, Club Services, New Club Build, & Leadership Development Chairs-Designate incurred in attending required training at the Annual Convention of Optimist International within the limitations of the budget and available funds.
540 Secretary-Treasurer:  To cover reimbursement for authorized expenses of the Secretary-Treasurer incurred in attending the Annual Convention of Optimist International within the limitations of the budget and policy.  If reimbursement also applies to Secretary-Treasurer-designate, add sub-account.
550 Governor-Designate:  To cover reimbursement for authorized expenses of the Governor-designate incurred in attending the Annual Convention of Optimist International within the limitations of the budget and available funds.
560 District Headquarters Room:  To cover cost of rental of room to serve as District Headquarters and Hospitality room at International Convention not chargeable to Accounts 500 through 550.
570 OI Convention Ambassador:  To cover reimbursement for authorized expenses of the OI Convention Ambassador incurred in attending the Annual Convention of Optimist International within the limitations of the budget and available funds.
590 Investments:  To cover cash disbursed for investment in certificates of deposit, savings bonds, and other interest-bearing accounts or investments.  Applicable only if District Administration elects to invest funds for interest-bearing purposes.
650 Cash Transfer from Previous Administration:  To cover cash received from previous administration at beginning of new administrative year, including all funds invested at interest.  (Note: Cash transferred from the previous administration is not considered "income" when completing the I.R.S. Form 990 tax return.)