--- draft_1.tex 2007-09-30 18:04:56.000000000 +0100 +++ draft_2.tex 2007-09-30 18:02:42.000000000 +0100 @@ -4,11 +4,13 @@ \oddsidemargin=0cm \topmargin=-1cm \parindent=0cm +\newcounter{refa} +\newcounter{refb} \begin{document} \begin{center} \textbf{\Large{UK {\TeX} Users Group}} \\[3ex] -\textbf{\large{Replacement Constitution, Draft 1.0}} +\textbf{\large{Replacement Constitution, Draft 2.0}} \end{center} \vspace{2ex} @@ -40,7 +42,7 @@ \item the promotion of \TeX, Metafont and related software, standards and systems which are interoperable with them with the goal of enabling and supporting the creation of the finest typeset material;~\footnote{this clause as written makes - no distinction between open source, free or proprietory software.}; + no distinction between open source, free or proprietory software.} \item the development and support of a UK community of users and developers of the aforementioned; \end{enumerate} @@ -635,58 +637,98 @@ \end{itemize} \end{enumerate} -\subsection*{24 Annual Report\footnote{the words ``and Return'' have been - deleted. The annual return provides a summary of key financial data and is - used by the Charities Commission for monitoring purposes to detect issues - which might require their attention or guidance.} and Accounts} -\textbf{THE CURRENT TREASURER TO DRAFT A REPLACEMENT TO THIS SECTION} -\begin{enumerate} -\item The Committee must comply with the obligations imposed upon a charitable - association by the Charities Act 1993\footnote{The model constitution uses the - wording ``The Trustees must comply with their obligations under the - Charities Act 1993 \ldots''.} with regard to: + +\subsection*{24 Accounts\footnote{This section of the model constitution + refers to the Charities Act 1993, and omits details which are given in the + Act. The present draft does not refer to the Charities Act; instead it + includes those details explicitly, and contains modifications where + appropriate. Footnotes refer to Part IV of the Act (``Charity Accounts, + Reports and Returns'') and to Sections 41--49 which are contained within + that part.}} + +\begin{enumerate} + +\item + \begin{enumerate} + \item The financial year of UK-TUG shall end on the last day of July in each + year.\footnote{Section 42(2) of the Act permits the Secretary of State to + determine the financial year for a charity.} + + \item The Treasurer shall ensure that accounting records are kept which are + sufficient to show and explain all UK-TUG's transactions, and which are + such as to disclose at any time, with reasonable accuracy, the financial + position of UK-TUG at that time.\footnote{This is Section 41(1)(a); + Section 41(1)(b) does not apply.} + + \item The accounting records shall in particular contain entries showing + from day to day all sums of money received and expended by the charity, + and the matters in respect of which the receipt and expenditure takes + place; and a record of the assets and liabilities of the + charity.\footnote{This is Section 41(2).} + + \item \setcounter{refa}{\value{enumii}}The Committee shall preserve any + accounting records made for the purposes of this section in respect of + UK-TUG for at least six years from the end of the financial year in which + they are made.\footnote{This is Section 41(3).}\footnote{The present + Treasurer keeps the accounts in a MySQL database, and saves backup + copies to a hidden part of the UK-TUG web site every few months.} + + \item If UK-TUG ceases to exist within the period of six years mentioned in + paragraph~(\alph{refa}) above as it applies to any accounting records, the + obligation to preserve those records in accordance with that paragraph + shall continue to be discharged by the last Committee until such time as + all the liabilities of UK-TUG have been met.\footnote{This is a modified + version of Section 41(4). Section 41(5) does not apply.} + \end{enumerate} + +\item + \begin{enumerate} + \item The Treasurer shall prepare in respect of each financial year of + UK-TUG a receipts and payments account, and a statement of assets and + liabilities.\footnote{This is Section 42(3). Sections 42(1) and 42(2) do + not apply.} + + \item \setcounter{refb}{\value{enumii}}The Committee shall preserve the + account and statement for at least six years from the end of the financial + year in which they are made.\footnote{This is Section 42(4).} + + \item If UK-TUG ceases to exist within the period of six years mentioned in + paragraph~(\alph{refb}) above as it applies to any accounting records, the + obligation to preserve the account and statement in accordance with that + paragraph shall continue to be discharged by the last Committee until such + time as all the liabilities of UK-TUG have been met.\footnote{This is + Section 42(5) but written out explicitly rather than as a macro! + Sections 42(6) and 42(7) do not apply.} + \end{enumerate} + +\item \begin{enumerate} - \item the keeping of accounting records for UK-TUG; - \item the preparation of annual statements of account for UK-TUG; - \item the transmission of the statements of account to UK-TUG; - \item the preparation of an annual report\footnote{The second part of - paragraph (d) ``and its transmission to the Commission;'' has been - deleted.}. - \item \footnote{Sub-clause (e) ``the preparation of an annual return and its - transmission to the Commission.'' has been deleted.}. + \item The accounts of UK-TUG for each year shall be examined by an + independent examiner, that is to say an independent person who is + reasonably believed by the Committee to have the requisite ability and + practical experience to carry out a competent examination of the accounts, + and who is approved by a resolution passed at a general + meeting.\footnote{This is Section 43(3)(a); the remaining parts of Section + 43, and Sections 44--49, do not apply.} + + \item The inspected accounts for each financial year shall be presented to the + Annual General Meeting immediately following the end of that financial + year.\footnote{This replaces the obligation to send charity accounts to the + Commissioners. Periods of notice, specified in the current UK-TUG + constitution, have been omitted.} \end{enumerate} -\item Accounts must be prepared in accordance with the provisions of any - Statement of Recommended Practice for charitable associations issued by the - Charity Commissioners for England and Wales\footnote{The model constitution - uses the wording ``in accordance with the provisions of any Statement of - Recommended Practice issued by the Commission''.}, unless the Committee is - required to prepare accounts in accordance with the provisions of such a - Statement prepared by another body. \end{enumerate} \subsection*{25 Registered particulars\footnote{Clause 25 ``The Committee must notify the Commission promptly of any changes to the UK-TUG's entry on the Central Register of Charities.'' has been deleted.}} -\subsection*{26 Property} -\textbf{DAVID SAUNDERS TO REDRAFT THIS} -\begin{enumerate} -\item The Committee must ensure the title to: -\begin{enumerate} -\item all land held by or in trust for UK-TUG\footnote{The second part of - sub-clause (a) ``that is not vested in the Official Custodian of - Charities;'' has been deleted.} and -\item all investments held by or on behalf of UK-TUG, -\end{enumerate} -is vested either in a corporation entitled to act as custodian trustee for a -charitable association, or in not less that three individuals appointed by them -as holding trustees. -\item The terms of the appointment of any holding trustees must provide that - they may act only in accordance with lawful directions of the Committee and - that if they do so they will not be liable for the acts and defaults of the - Committee or of the members of UK-TUG. -\item The Committee may remove the holding trustees at any time. -\end{enumerate} +\subsection*{26 Property\footnote{This section of the constitution has been + omitted completely. It is unlikely that UK-TUG will wish to purchase + property or investments for which a body with a legal existence is + required; in the event of changed circumstances it would be reasonable to + propose a constitutional amendment and obtain the approval of the + members.}} \subsection*{27 Repair and insurance}\footnote{The Committee is unsure if this section should remain.}