POLICIES AND PROCEDURES - GENERAL

The following policies and procedures as relates to the activities of the Citizens Council at Sun City Texas (CCSCT) are hereby established and shall remain in effect unless removed or changed by the Board of Directors:

1. ANNUAL AUDIT/FINANCIAL REVIEW

The financial documents of the CCSCT shall be audited or undergo a financially review annually.
The Board of Directors shall appoint an ad-hoc committee consisting of at least two members of the Council having appropriate audit and/or financial knowledge and experience so as to enable the committee to determine whether the financial operations of the Council are being conducted in a fiscally responsible manner, that all income has been accounted for properly, and that all expenses have been documented and are in accordance with decisions and directions of the Board of Directors.
A member of the Council may be appointed to serve on the committee for no more than two successive years. The Treasurer or Assistant Treasurer may not serve as a member of the committee.
The committee shall submit its written report to the Board of Directors by the date specified by the Board and shall be prepared to present a short oral report to the Council at the next meeting of the Council.

2. CONFLICT OF INTEREST

“Conflict of Interest” exists if an individual who is responsible for making a decision or taking an action when that decision or action involves a relative, when a business or financial relationship exists, or when there will be a personal gain for the individual. Since “Conflict of Interest” is an ethical matter, an individual is responsible to determine whether or not a “Conflict of Interest” exists in which case he or she is ethically bound to recuse him or herself from making the decision or taking the action.
The Council, its Officers or Directors, its members, and any employees, if the Council does in fact employ any individuals, shall avoid making any decision or taking any action involving any business, firm, organization, agency or individual when a “Conflict of Interest” exists.
Accordingly, the Board of Directors will insure that all expenditure of funds for services or products to be provided by any outside business, firm, organization, agency, or individual do not result in any monetary gain on the part of any Officer, Director, or member of the Council.
At its workshop on August 17, 2007, the CA Board of Directors determined that there is no “Conflict of Interest” between a member of the Citizens Council and that resident serving on a CA governance committee.

3. RETENTION OF DOCUMENTS

All documents necessary to substantiate the activities of the CCSCT will be maintained in accordance with the laws of all governments of the jurisdictions in which the Council operates.
The Board of Directors will develop procedures necessary to insure compliance with this policy.

4. “WHISTLE BLOWER”

a. The CCSCT specifies that any member or employee shall be permitted to report any illegal action, wrong-doing, and other such inappropriate activities conducted

by the Council, its Officers or Directors, its members, or any employee to the appropriate governmental officials without any retribution whatsoever.

b. The Board of Directors shall insure that all members of the Council and all employees, if the Council does in fact employ any individuals, are aware of this policy, and shall maintain records of that fact.

Approved by the Board of Directors of the CCSCT, March 26, 2007.

Revisions to Paragraph 2 (Conflict of Interest), approved by the Board of Directors of the CCSCT, 9-17-07.