[WIP] WFC Policy updates and proposed Motions Changes early 2024

documents/motions/04.2022.1 - WCA Board.md

@@ -16,8 +16,9 @@ The WCA Board of Directors is the leadership team of the WCA and its highest aut
    3. To oversee, guide, and supervise all structural and day-to-day activities of the WCA in accordance with the [WCA Motion : Objectives](wca{documents/motions/03.2021.1 - Objectives.pdf}).
    4. To oversee, guide, and supervise all relationships with Regional Organizations and Sponsors.
    5. To mobilize Staff, Regional Organizations, and Competition Organizers to organize WCA Competitions on local, national, continental, and world level, well distributed in time and geographical location, and to ensure the quality of WCA Competitions up to the maximum extent.
-   6. To represent the WCA in all dealings with other relevant organizations and with media.
+   6. To represent the WCA in dealings with other relevant organizations and with media.
    7. To negotiate or oversee the negotiation of all contracts on behalf of the WCA in consultation with the appropriate Committees.
+   8. To be accountable for the finances of the WCA, to oversee financial management of the WCA, and to ensure the WCA has sufficient procedures and resources to meet its financial obligations and regulatory requirements in accordance with the [WCA Motion : Finances](wca{documents/motions/11.2023.1 - Finances.pdf}).
 2. The WCA Board has the following rights:
    1. To amend the Bylaws and their Motions. Such rights must be exercised in accordance with [WCA Motion : Amendments of Bylaws and Motions](wca{documents/motions/13.2022.1 - Amendments of Motions.pdf}).
    2. To approve amendments to the Regulations. Such rights must be exercised in accordance with [WCA Motion : Amendments of Regulations](wca{documents/motions/14.2022.1 - Amendments of Regulations.pdf}).
@@ -28,6 +29,7 @@ The WCA Board of Directors is the leadership team of the WCA and its highest aut
    7. To approve the annual budget proposal of the WCA Financial Committee in accordance with [WCA Motion : Finances](wca{documents/motions/11.2023.1 - Finances.pdf}).
    8. To accept or not accept results of WCA Competitions as official, according to the procedures in the Regulations.
    9. To overrule any decision under control of the WCA, as long as the overruling complies with the WCA Bylaws, their Motions, and the Regulations.
+   10. To appoint financial auditors based on all applicable legal requirements.
 3. Decisions of the WCA Board are based on majority voting in the WCA Board.
 4. The WCA Board's agenda is based on:
    1. Vision and strategy documents for the WCA, updated on a periodical basis by the WCA Board.

documents/motions/10.2021.6 - Financial Committee.md

@@ -11,9 +11,14 @@
 1. The WCA Financial Committee is an Advisory Committee of the WCA with the following rights and duties:
    1. Creating an annual budget proposal for the WCA.
    2. Managing the finances and accounts of the WCA in accordance with the approved annual budget proposal.
-   3. Paying invoices and taxes that are directed to the WCA, after procuration by the WCA Board.
+   3. Paying invoices and taxes that are directed to the WCA, in accordance with applicable policies and annual budget as approved by the WCA Board.
    4. Reporting and advising on a quarterly basis to the WCA Board on the finances of the WCA.
    5. Reporting on a periodic basis to external organizations on the finances of the WCA, based on all applicable legal requirements.
-   6. Appointing and supporting financial auditors based on all applicable legal requirements.
-   7. Collecting Dues from WCA competitions as per the [WCA Dues System Policy](wca{documents/policies/external/Dues System.pdf})
+   6. Supporting financial auditors based on all applicable legal requirements.
+   7. Collecting Dues from WCA competitions as per the [WCA Dues System Policy](wca{documents/policies/external/Dues System.pdf}).
+   8. Overseeing and approving funding of WCA programs to further the WCA Mission in accordance with applicable policies.
+   9. Supporting the distribution of WCA Competition Gear:
+      1. Supporting WCA representatives with equipment ("WCA Competition Gear") for WCA Competitions.
+         1. Developing and maintaining clear guidelines on to whom and under which conditions the WCA Competition Gear can be supplied.
+      2. Actively seeking for the best prices and strategies for the distribution of the WCA Competition Gear.
 2. The Leader of the WCA Financial Committee is the Treasurer of the WCA.

documents/motions/10.2021.7 - Marketing Team.md

@@ -20,10 +20,5 @@ The WCA Marketing Team is an Advisory Committee of the WCA.
    2. Seeking sponsorships:
       1. Seeking long term, global sponsorships with Corporate Sponsors.
       2. Providing guidelines and best practices to WCA representatives for seeking local sponsorships.
-   3. Supporting the distribution of WCA Competition Gear:
-      1. Supporting WCA representatives with equipment and decoration materials for WCA Competitions.
-         1. Developing and maintaining clear guidelines on to whom and under which conditions the WCA Gear can be supplied.
-      2. Actively seeking for the best prices and strategies for the distribution of the WCA Competition Gear.
-      3. Monitoring the quality and the compliance of the WCA Competition Gear, reporting to suppliers or manufacturers, and advising the WCA Regulations Committee about possible updates in the appropriate Regulations.
-   4. Marketing WCA Merchandise:
+   3. Marketing WCA Merchandise:
       1. Advertising and selling WCA Merchandise to the WCA Community worldwide.

documents/motions/11.2023.1 - Finances.md

@@ -11,38 +11,19 @@
 1. The WCA Board shall be accountable for the finances of the WCA.
 2. The WCA Financial Committee shall be responsible for the operations of the finances of the WCA.
 3. The day-to-day management of the Finances of the WCA is handled by the Treasurer.
-4. The WCA Board may delegate, in its supervision of the activities of the WCA, the authority to act in urgent financial matters to the Treasurer as appropriate. In such a case, the WCA Board must be advised at the earliest opportunity of any action that is taken pursuant to such delegated authority.
+4. The WCA Board may delegate, in its supervision of the activities of the WCA, the authority to act in financial matters to individual Staff Members.
 5. The finances shall be conducted by the WCA Board and the WCA Financial Committee in a prudent manner to assure transparent and legal management of the finances, to guarantee the retention of sufficient reserves, and to assure continuation of the activities and programs of the WCA.
 6. Budgeting
    1. The WCA Financial Committee shall deliver to the WCA Board an annual budget proposal, accompanied by a financial forecast for a two-year cycle, which shall have been approved by the WCA Board before the end of January of the budget year.
    2. Every budget year starts on January 1 and ends on December 31.
 7. Annual financial report and accounts
-   1. The WCA Financial Committee will prepare the annual accounts and financial report and deliver to the WCA Board within two months of the end of the last financial year.
-   2. If deemed necessary by the WCA Board, the annual accounts, financial report, and records of the WCA shall be audited by an external accounting firm, which shall be appointed by the WCA Board for a fixed term of four years subject to earlier termination by the WCA Board at any time. The auditors shall be required to deliver a report to the WCA Board on an annual basis in the form of a true and fair audit of the finances of the WCA.
+   1. The WCA Financial Committee will prepare or engage an external accounting firm to prepare the annual accounts and financial report and deliver to the WCA Board within four months of the end of the last financial year.
+   2. If deemed necessary by the WCA Board, the annual accounts, financial report, and records of the WCA shall be audited by an external accounting firm, which shall be appointed by the WCA Board. The auditors shall be required to deliver a report to the WCA Board on an annual basis in the form of a true and fair audit of the finances of the WCA.
 8. Costs
-   1. Finances of the WCA should be budgeted and available to cover the following categories of costs of the WCA:
-      1. funding of all registrations and procedures for the WCA as a non-profit organization
-      2. funding of the operations of the WCA organization, activities, and online services
-      3. funding of competition equipment
-      4. funding of professionalization of Staff
-      5. funding of the spreading of the WCA to new areas
-      6. covering approved WCA related expenses for Staff and Partners
-      7. funding or sponsoring of selected WCA Competitions
-      8. funding worldwide promotion of the WCA and Speedcubing
-      9. any other cost approved by the WCA Board
-   2. The WCA may award financial compensation to external individuals or organizations who do approved work for the WCA, e.g. accountancy, legal support, and external advice.
+   1. Finances of the WCA should be budgeted and available to cover the costs of the WCA.
+   2. The WCA may award financial compensation to individuals or organizations who do approved work for the WCA, e.g. accountancy, legal support, and external advice.
    3. If Financial compensation is necessary, then the WCA Board shall take such actions to approve compensation as may be required by the Nonprofit Integrity Act and other applicable law, and adopt a policy that sets forth guidelines for the determination, review, and approval of the compensation, in accordance with applicable law.
-9. Income
-   1. The WCA may budget and receive incoming funds from the following income sources:
-      1. fees from Registered Speedcubers or Partners
-      2. sponsoring by other parties of the WCA
-      3. sponsoring by other parties of WCA competitions or other WCA activities
-      4. advertising of other parties
-      5. fees for use of the WCA brand or logo
-      6. fees charged by the WCA for activities done by the WCA or WCA Staff for other parties
-      7. gifts, grants, and inheritances
-      8. any other income approved by the WCA Board
-10. Filing
-    1. The WCA Financial Committee shall deliver to the WCA Board the annual returns to be filed, both on a state and federal level, at least 30 days prior to the date they are due to be filed.
-    2. Upon approval of the WCA Board, the WCA Financial Committee shall file any necessary returns on behalf of the WCA.
+9. Filing
+    1. The Treasurer is responsible to ensure that the annual returns to be filed, both on a state and federal level, are prepared, either by the WCA Financial Committee or an external accounting firm, and provided to the WCA Board in advance of the date they are due to be filed
+    2. Upon approval of the WCA Board, the WCA Financial Committee shall ensure any necessary returns are filed on behalf of the WCA, either directly or by engaging an external accounting firm.
     3. The WCA Financial Committee shall publish all returns open to public inspection and an annual financial report on the WCA website.

documents/policies/external/Travel Reimbursement.md

@@ -1,6 +1,6 @@
 # WCA Travel Reimbursement Policy
 
-### Version 1.3 {.version}
+### Version 1.4 {.version}
 
 ## Purpose
 The purpose of this policy is to define the conditions under which WCA Staff can be reimbursed their expenses originated from travels to assist in our nonprofit activities in support of our Mission.
@@ -14,9 +14,12 @@ The purpose of this policy is to define the conditions under which WCA Staff can
 5. Expense categories include
    1. WCA Staff travel and lodging
    2. WCA Staff meals
-
+  
 ### Approval
-All expenses must be approved in writing by the WCA Board of Directors in accordance with relevant Policies and other Board decisions. Approval must be sought at least 60 days before the first date of the WCA Competition for which they apply.
+All expenses must be approved in writing by the WCA Financial Committee (WFC) or WCA Board in accordance with relevant Policies and other decisions by the WCA Board or WFC. Approval must be sought at least 60 days before the first date of the WCA Competition for which they apply.
+
+### Annual Budget Allocation
+The WCA Board will approve as part of the annual budget a total maximum budget for Travel Reimbursement for the year. 
 
 ### Expense Reimbursement Processes
 1. Receipts are required for all expenses (except mileage)
@@ -29,11 +32,11 @@ All expenses must be approved in writing by the WCA Board of Directors in accord
 3. Out of pocket expenses
    1. All out of pocket expense reimbursement requests must be filed with the WFC within 30 days of the transaction, with supporting receipts.
 4. Delegated reimbursement
-   1. The WFC, Committee/Team Leaders, and Senior Delegates may assist the WCA Treasurer (or WFC Senior Member) with reimbursements by aggregating expense requests from multiple WCA Staff.
+   1. The WFC, Committee/Team Leaders, and Senior Delegates may assist the WFC with reimbursements by aggregating expense requests from multiple WCA Staff.
       1. The applicant must present all relevant receipts to the WFC, with the names of the people who incurred each expense.
-      2. The applicant would then be responsible for properly distributing reimbursements they receive from the Treasurer, on behalf of the WCA.
+      2. The applicant would then be responsible for properly distributing reimbursements they receive from the WCA, on behalf of the WCA.
 5. Advance payment
-   1. The WCA Treasurer (or WFC Senior Member) may provide an advance from the WCA to help pay for expenses that cannot be directly paid by the WCA for some reason.
+   1. A Staff Member with payment authorization may provide an advance from the WCA to help pay for expenses that cannot be directly paid by the WCA for some reason.
       1. Receipts should be submitted for all usage of advance funds within 30 days* of the transaction(s).
       2. All excess funds not documented by receipts must be returned to the WCA within 60 days* of receiving the advance.
 
@@ -134,8 +137,7 @@ This process needs to be followed when applying for funding to support travel to
 1. Approach your Senior Delegate or a member of the WCA Board of Directors if more appropriate. You will need their agreement to submit the application for funding and you will need to submit their name on the application form as a sponsor.
 2. Please complete the funding application form [here](https://docs.google.com/forms/d/12tz2I_EeBORm14kQO6ZB5TOp321YbXkIXvrxUNIHxN0). This form will be automatically submitted to the WCA Financial Committee.
 3. A member of the WFC will review the form and may liaise with you to ensure the application is complete and correct.
-4. The application will be reviewed by the WFC Leader or a WFC Senior Member.
-5. The application will be submitted to the WCA Board of Directors and again may contact you to clarify any points.
-6. The WCA Board of Directors will vote on the application and inform the WFC of their decision.
-7. The WFC will inform the applicant of the result of the approval process.
-8. If the application is successful, a member of the WFC will be appointed to be your point of liaison for that funding request.
+4. The WFC will approve or reject the application up to their delegated authority and within the annual budget allocation, with all other applications to be approved by the WCA Board. If the application is rejected by the WFC, the applicant may appeal this decision to the WCA Board. Applications rejected by the WCA Board are considered final decisions. 
+5. The WFC will inform the applicant of the result of the approval process.
+6. If the application is successful, a member of the WFC will be appointed to be your point of liaison for that funding request.
+7. A Staff Member or Members with payment authorization will be responsible for facilitating payments in line with the Expense Reimbursement Process.