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
• maintain records required for accounting, tax, audit, and grant duties.

2.Controls and records

Expenditure and contractual commitments require documented authority proportionate to their size and risk. Financial records should support reconciliation and independent review. Access to payment methods, accounts, and records is limited to people who need it. Suspected fraud, misuse, or material error is investigated and corrected.

3.Funding and independence

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