Council will try to ensure that membership income covers the costs of providing member services plus the administrative costs of the association, and that tournament income covers the costs of supporting tournaments, proposing motions at the AGM when the measures necessary to do so exceed its powers.
Council will try to follow any indications given by donors as to the use of their donation. Where no indication has been given, Council may use such donations for any suitable purpose, but will prefer youth outreach, other outreach and player development in that order of priority.
Council deleted 14th July 2012: 2.3 Use of income from book and equipment sales
Council may use income from book and equipment sales for any appropriate purpose, but will prefer player development and then outreach in that order of priority.
Council will usually try to maintain the general reserve at between twice and three times the number of members multiplied by the full UK subscription rate. Council may allow the amount to fall below the target range in order to underwrite or subsidise occasional one-off high-value events such as European championship events, but will not do so on a regular or unsustainable basis.
Publicity is highly important to the success of the BGA and Council will encourage and give financial support to it. Expenditure on publicity is a sub-category of outreach expenditure.
Travel and administrative expenses incurred by Council members and committee chairs will be reimbursed on submission of an expense claim to the BGA Treasurer. Large expenditures such as long journeys and substantial assets should be pre-authorised by the BGA Treasurer, but this is not necessary for small items.
Car mileage will be reimbursed at HM Revenue and Customs approved mileage allowance payment rate for miles in excess of 10,000 (in December 2009: 25p per mile). Note: any expenses incurred by the BGA Treasurer can only be reimbursed with the approval of the BGA President.
Travel expenses for a volunteer to visit a club, society or educational facility to introduce Go should be recovered from the organisation receiving the visit or met by the volunteer doing the visit. However, Council may at its discretion allocate a small contingency budget annually to the BGA Youth Development Officer and/or the UK Go Challenge Organiser, which it will notify directly to them.
In exceptional circumstances the BGA will reimburse accommodation, meal and incidental expenses for volunteers undertaking teaching visits. These must be approved by the BGA Treasurer in advance of the event and preferably by Council as a whole. See also 9.2 Dan Visits and 9.3 Teaching Events.
The BGA will not normally pay a fee or honorarium to any volunteer, nor will it contract out for a fee any service for which a willing and competent volunteer is available. In exceptional circumstances it may do so, provided these are approved in advance by Council. See also 9. Player Development.
The annual accounts are produced to a professional standard suitable for showing to donors, sponsors, potential sponsors, and other friendly organisations.
Council will review its financial management procedures annually on receipt of the draft annual accounts, including as a minimum all matters recommended by the BGA auditor for such review.