Purpose and Philosophy
- This manual documents the [ORGANIZATION’S NAME] Board’s strategic policies, delegation of authority, expectations for results and assignment of resources. It is the necessary link between the clients’ by law delegation of authority to the Board and the CEO’s plan of organization.
- Compliance with these Board policies is expected.
- Continuous, open communication is essential in gaining a consensus regarding the interpretation of these policies.
- This manual makes no attempt to address every possible circumstance or to restate provisions in any other governing or guiding documents.
Adoption and Implementation
Officials, elected or appointed and management are expected to be familiar with each section of this manual. The value of any one section or paragraph may rely heavily on others. General agreement on these statements is essential for implementing policies and assuring accomplishments.
FINANCIAL OFFICER
The Board hereby appoints the Chief Executive Officer or his/her designee to perform the following duties:
- Have custody of all funds, securities, valuable papers and other assets of this organization.
- Sign all notes of this organization and all checks, drafts, and other orders for disbursement of its funds.
- Provide and maintain full and complete records of all assets and liabilities of this organization in accordance with forms and procedures prescribed by federal regulation in compliance with generally accepted accounting principles.
- Within fifteen (15) business days after the close of each month, prepare and submit to the Board a financial report showing the condition of this organization as of the end of the month, including a summary of delinquent loans. He/ she shall promptly post a copy of such statement in a conspicuous place in the office of the organization where it will remain until replaced by the financial statement for each successive month.
- Prepare and forward to the [ENTER REGULATORY AGENCY NAME HERE] such financial and other reports as the Administration may require.
- Expenses/ Fixed Assets:
- CEO- Approve expenses, repairs and renovations in accordance with the approved budget. Approve purchase of fixed assets not to exceed [ENTER AMOUNT HERE]
- Board of Directors- Approve purchase of fixed assets exceeding [ENTER SAME AMOUNT HERE]
- Budget:
- The CEO will prepare an annual budget for the review and approval of the Board of Directors. The Budget will focus on balance sheet assumptions and interest rate projections to ensure that the budget will meet the goals for return on assets, capital to assets, and various other key ratios.
- Third Party Marketing Relationships:
- The Board of Directors has delegated the responsibility for the selection and maintenance of all third party marketing relationships to the CEO.
COMPLIANCE WITH CONSUMER LAWS, REGULATIONS &
THE BANK SECRECY ACT POLICY (ENTER THE NAME OF YOUR COUNTRY'S POLICY NAME)
Our institution is committed to maintaining a high level of compliance with consumer laws, regulations and the Bank Secrecy Act (BSA). We believe that keeping our customers informed and treating them fairly is good business. We also recognize that non-compliance can expose our organization to substantial risks and penalties.
In keeping with that commitment, the CEO will administer the compliance policy described below. All employees are expected to cooperate in making it effective.
Authority and Responsibility of All Personnel
The CEO will administer a comprehensive compliance management program. While he/she is responsible for its coordination and oversight, each department, branch, or function supervisor will be accountable for compliance in his/her area. Likewise, each employee will be responsible for assuring that his/her work complies with all applicable laws and regulations.
Management Structure and Reporting
The CEO will be in charge of all matters relating to compliance. An annual report on the state of our compliance will be made to the Supervisory Committee based on the compliance monitoring and audit programs described herein.
Scope
The focus of our compliance program will be all federal and state consumer laws and regulations. The federal laws include:
- ENTER LIST OF COUNTRY’S REGULATIONS SUCH AS
- Bank Bribery Act
- Bank Secrecy Act
- Federal Credit Union Act
- Credit Union Bylaws