Financial Management Policy

1.Stewardship principles

• use funds only for the association’s lawful mission;
• make commitments within approved authority and available resources;
• seek value without compromising security, privacy, or quality;
• identify and manage conflicts of interest; and
• keep the records that accounting, tax, audit and grant duties require.

Non-profit status does not rule out reasonable payment for work or reimbursement of expenses. Payments must serve the association’s statutory purposes and comply with applicable authority, conflict-of-interest rules and funding terms. Surpluses stay dedicated to those purposes, including properly designated reserves. Membership or office alone does not entitle anyone to a distribution.

2.Controls and records

Spending and contractual commitments must follow applicable law, the statutes and authorised mandates. Routine spending may rely on existing delegated authority. This policy does not require separate approval for each expense. Financial records must support accounting, reconciliation and independent review. Only people who need it for authorised work, or who have a legal right to it, have access to payment methods, accounts and records. We assess reports of suspected fraud, misuse or material error, and we address substantiated issues appropriately.

3.Funding and independence

Funding terms must be compatible with the association’s purpose and applicable law. A funder gets no undisclosed control over editorial, moderation, ranking or governance decisions. We disclose material restrictions, sponsorship context and conflicts where needed to avoid misleading users. This public policy states principles. It is not an audited financial statement.