business_docs

SOP: Financial Management

Standard Operating Procedure (SOP): Financial Management

Business Name: WordPress Masters
Tagline: Build right the first time
Effective Date: [DATE]
Prepared By: [REPRESENTATIVE_NAME], [REPRESENTATIVE_TITLE]


Purpose

The purpose of this SOP is to establish clear, efficient, and scalable financial management processes for WordPress Masters, a WP Experts Marketplace. This document ensures accurate financial tracking, timely invoicing, effective cash flow management, and compliance with tax and reporting requirements.


Scope

This SOP applies to all financial operations of WordPress Masters, including invoicing, accounts receivable, expense approvals, monthly close, cash flow monitoring, tax preparation, financial reporting, budget reviews, and vendor payments. It is designed for use by the finance team, operations team, and management.


Definitions

  • WP Experts Marketplace: A platform connecting WordPress developers and agencies with clients needing WordPress-related services.
  • Accounts Receivable (AR): Outstanding payments owed to WordPress Masters by clients.
  • Accounts Payable (AP): Payments owed by WordPress Masters to vendors or contractors.
  • Net Terms: Payment terms agreed upon with clients or vendors (e.g., Net 15, Net 30).
  • Cash Flow: The net amount of cash moving in and out of the business.
  • Budget vs. Actual (BvA): A financial comparison of planned budget versus actual financial performance.

Responsible Parties

  • Finance Manager: Oversees all financial processes and ensures compliance with this SOP.
  • Accounts Specialist: Handles invoicing, AR follow-ups, and vendor payments.
  • Operations Manager: Approves expenses and ensures alignment with budgets.
  • Tax Consultant: Prepares and files tax returns.
  • CEO: Reviews financial reports and approves strategic financial decisions.

Procedures

1. Invoicing Procedures and Payment Terms

1.1 Generate Invoices:
- Use [TOOL_NAME] (e.g., QuickBooks, Xero) to create invoices.
- Include detailed descriptions of services provided (e.g., "Custom WordPress Plugin Development – 20 hours @ $75/hour").
- Apply payment terms: Net 15 for individual clients, Net 30 for agencies.

1.2 Send Invoices:
- Email invoices to clients within 24 hours of project completion or milestone delivery.
- Use [EMAIL] for all communications.

1.3 Payment Methods:
- Accept payments via Stripe, PayPal, ACH transfer, or credit card.
- Include payment links in invoices for convenience.

1.4 Late Payment Policy:
- Add a 1.5% late fee per month for invoices unpaid after 30 days.
- Notify clients of late fees in the initial contract.


2. Accounts Receivable Follow-Up Cadence

2.1 Weekly Review:
- Review AR aging report every Monday.
- Identify overdue invoices and prioritize follow-ups.

2.2 Follow-Up Process:
- Day 1 after due date: Send a polite reminder email.
- Day 7 after due date: Call the client and resend the invoice.
- Day 15 after due date: Escalate to the Finance Manager for further action, including potential suspension of services.

2.3 Escalation Path:
- If payment is overdue by 30+ days, involve legal counsel to issue a formal demand letter.


3. Expense Approval Workflow

3.1 Submission:
- Team members submit expense requests via [TOOL_NAME] (e.g., Expensify).
- Include receipts and a justification for the expense.

3.2 Approval:
- Operations Manager reviews and approves expenses under $500 within 2 business days.
- Expenses over $500 require CEO approval.

3.3 Reimbursement:
- Approved expenses are reimbursed within 7 business days via ACH transfer.


4. Monthly Close Procedures

4.1 Reconcile Accounts:
- Reconcile all bank accounts, credit cards, and payment processors (e.g., Stripe, PayPal) by the 5th business day of the month.

4.2 Review Transactions:
- Categorize all transactions in [TOOL_NAME] (e.g., QuickBooks).
- Flag any discrepancies for review by the Finance Manager.

4.3 Prepare Financial Statements:
- Generate Profit & Loss (P&L), Balance Sheet, and Cash Flow Statement by the 10th business day.


5. Cash Flow Monitoring

5.1 Weekly Review:
- Finance Manager reviews cash flow every Friday.
- Use a rolling 12-week cash flow forecast template.

5.2 Action Plan for Shortfalls:
- If projected cash balance falls below $10,000, notify the CEO immediately.
- Delay non-essential expenses and prioritize high-value receivables.


6. Tax Preparation Checklist

6.1 Quarterly Tax Payments:
- Calculate estimated taxes using [TOOL_NAME] (e.g., TaxJar).
- Submit payments to the IRS and [STATE] tax authority by the 15th of the month following each quarter.

6.2 Annual Tax Filing:
- Provide all financial records to the Tax Consultant by February 15th.
- Ensure 1099s are issued to contractors by January 31st.

6.3 Compliance:
- Maintain records of all tax filings for 7 years.


7. Financial Reporting Schedule

7.1 Monthly Reports:
- Deliver P&L, Balance Sheet, and Cash Flow Statement to the CEO by the 15th of each month.

7.2 Quarterly Reports:
- Include Budget vs. Actual analysis and key financial ratios (e.g., Gross Margin, Net Profit Margin).

7.3 Annual Report:
- Prepare a comprehensive financial summary for the fiscal year by March 31st.


8. Budget vs. Actual Review Process

8.1 Monthly Review:
- Compare actual expenses and revenue to the budget by the 10th business day of the month.
- Identify variances exceeding 10% and provide explanations.

8.2 Action Plan:
- Adjust future budgets or reallocate funds as needed.
- Present findings to the CEO during monthly financial review meetings.


9. Vendor Payment Procedures

9.1 Invoice Submission:
- Vendors submit invoices to [EMAIL].

9.2 Approval:
- Accounts Specialist verifies invoice details and forwards to the Operations Manager for approval.

9.3 Payment Schedule:
- Pay vendors on the 1st and 15th of each month via ACH transfer.
- Retain proof of payment for record-keeping.


Metrics/KPIs

  • Invoice Accuracy Rate: 100%
  • AR Overdue Rate: <5% of total AR
  • Expense Approval Turnaround Time: <3 business days
  • Monthly Close Completion: By the 10th business day
  • Cash Flow Coverage: Minimum 3 months of operating expenses

Review Schedule

  • Quarterly Review: The Finance Manager will review and update this SOP every quarter to ensure alignment with business needs and industry practices.

This SOP is designed to provide WordPress Masters with a robust financial management framework tailored to the WP Experts Marketplace niche.

Generated by Aura — Domain to Business Generator