A club budget with no legal entity: planning, records, reporting, handover
A budget is an agreement: who may spend, up to how much, and who they show it to afterwards. In-kind support is budget too, and nobody counts it.
Clubs collapse not because the money runs out but because nobody knows any more where it was; this loop has to be walked every year, because the board changes.
- The agreementA name for treasurer. Who may spend, and up to what amount.
- RecordsOne table on a shared drive: date, who, how much, what for, document.
- Reporting to membersOnce a term, out loud, five minutes: what came in, where it went.
- HandoverSponsor contacts, agreements and the true costings of past events.
- The situation
The club says it has no budget, though over the year it got the room, the food, the prizes and the printing for free.
- What the model says
The budget has four parts: costs covered by the faculty, in-kind support, project funds through a partner, and cash. The second is counted nowhere, so the club believes itself poorer than it is.
- What you do
List every room, meal, prize and service you got free with what it would have cost, and add it up.
What it claims
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Who created it
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The primary source is in copyright. This page retells it in our own words and cites it rather than reproducing it.
These works are related to the one you just read — and not by accident:
same competency: Economics of the organisation
same competency: Economics of the organisation
same competency: Economics of the organisation
same competency: Economics of the organisation
Of the ten gslk competency domains, this work grounds:
The same work written for a member: what to do with it in the club.
Links to publishers and libraries. There are no links to unauthorised copies here, and there will not be.
- The State Tax Inspectorate — VAT and the EUR 45,000 registration threshold
- The tax authority's own note on how that EUR 45,000 threshold is counted
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