Proposed resolutions to District 5420 Manual of Procedure (MOP) for Rotary Year 2021-2022
Please send any comments to PDG Scott Leckman Chair of the Resolutions
Committee before the comment period ends on December 21, 2021.
The deadline for proposed resolutions ended October 21, 2021.
District Annual Business Meeting January 21, 2022 at 4:00pm by zoom for club delegates to be selected before January 1, 2022. Delegates must be past or current Club Presidents. More information coming to current Club Presidents from PDG Linda Sappington in November 2021
First proposed resolution:
- Text in green reflects section additions to the current MOP to further align with Rotary International’s Policies and Bylaws.
- Text in light blue indicates text in the current MOP which has been moved to consolidate sections or reduce any redundancy. Please note: proposed formatting has been changed throughout the document for ease of reference going forward.
- Sections highlighted in yellow reflect proposed additions which would standardize District related meeting procedure.
- Any deletions from the current MOP are to improve text flow and reduce any redundancy without losing intent.
Second proposed resolution:
South Valley Rotary Club submits the following proposed resolution to the Finance Committee section of the MOP. See those proposed changes in purple text in section 4.100 – 4.140 of the more extensive proposal of the District 5420 Resolution Committee.
Rationale for these proposed changes to the Finance section:
Standard nonprofit internal controls specify the books of all ‘employees’ (corresponding to those in the District Governor line: District Governor, District Governor Elect, District Governor Nominee) and the main account of the business are kept by one accountant with oversight by a Governing Board (in the District case, the Finance Committee including the District Treasurer).
Therefore, those in the District Governor line, like any ‘employees’ of a nonprofit, should not have their own personally selected accountants. Such a practice is not in keeping with sound internal controls and standardization of financial procedures. In general, small nonprofits use one accountant (or bookkeeper) to enter financial information into a software system, with oversight of a Governing Board and Board Treasurer. In the case of our District, this Governing Board would be the Finance Committee including the Finance Chair and District Treasurer.
Third proposed resolution:
Please note: The West Jordan E-Club proposed resolution is subsumed in purple text of the more extensive proposal of the Resolutions Committee:
- Change Certified Professional Accountant to Certified Public Account.
- Add: The DT shall file form 990 ‘Return Organization Exempt from Income Tax’ annually with the Internal Revenue Service (IRS). (See 4.127 in proposed resolution)