Function Descriptions

Council Officers and Directors

The following are position responsibilities/job descriptions and are intended to supplement the information in the Council Bylaws.  Massive amounts of detail should not be a part of any bylaws, therefore the detailed guidelines should be flexible enough to be changed or amended as position responsibilities are changed or added.

As position responsibilities can and do often change in mid-year, amendments to these manuals are appropriate.  If anyone finds that pertinent details have been omitted or responsibilities added that are not covered, please note their responsibility page accordingly and email it in at  the fiscal year end for revision or correction.

Council Board Job Descriptions

The President, a voting member of the Council Board of Directors, shall be the executive head of the council and, when present, shall preside at all meetings of the council. The President shall be an ex-officio member of all committees, shall exercise general supervision over the affairs of the council, and shall perform such other duties as may be required by the council. The President shall be responsible for appointing a committee to audit the council financial records as soon as possible after the beginning of the following council term. Should ensure a smooth transition to next officer.

The Vice President of Administration, a voting member of the Council Board of Directors, shall serve as President pro tem in the absence of the President and the President-elect. The Secretary and Treasurer functions are the responsibility of the VP of Administration. The following committees and activities should usually be handled by the Vice President of Administration: Business meeting, social and fellowship Global conferences Chapter relations Should ensure a smooth transition.

The Treasurer, a voting member of the Council Board of Directors, shall be responsible for financial affairs of the council. The Treasurer shall receive and disburse all funds, shall be custodian of all property, shall maintain the financial records, shall prepare an annual operating budget, shall prepare quarterly and annual financial reports of the council, and shall relate tax returns. The Treasurer shall also perform such other duties as may be assigned by the President.

• Prepares the budget for the fiscal year with the input of the Board of Directors. 
• Disburses checks for approved council expenses in a timely manner.
• Receives funds for council activities and deposits in bank 
• Signatories for bank access are President, Treasurer, and Regional Vice President 
• Prepares a Treasurer’s Report for distribution at each council meeting summarizing quarter and year-to-date cash position, cash receipts and disbursements. Treasurer’s Report should also show budget vs. actual and sub-detail for any council activity.
• Currently, this is sent to the President and the GWC VP Communications prior to the Council Meeting for posting on the GWC Website under GWC Governance. 
• Prepares an annual report of council receipts and disbursements for submission to the IMA office. This is due by the last business day in November.
• Work with a non-board IMA member (or company) to perform a financial audit on the Council each fiscal year.

The Treasurer should confer with the Secretary and board each year, making sure that certain items are preserved in the council’s permanent record file. Among those items should be: 

• The tax-exempt letter and status; 
• The council’s employer number; 
• Copies of any tax returns; 

Annual financial report with report from financial review committee. GWC Financial System: As the number of transactions for the Council is minimal, the system resides in MS Excel.

Fiscal Year: 

The Institute’s fiscal year runs from July 1st to June 30th Tax-exempt Status of IMA Councils: The Internal Revenue Service, on February 7, 1974, recognized the Chapters and Regional Councils of the Institute of Management Accountants, Inc. as being exempt from federal income tax under Section 501 (c)(3) of the Internal Revenue Code. Additionally, the IRS has classified the IMA Chapters/Councils which are covered by our notification to them as organizations that are not private foundations as defined in Section 509 of the code. Should ensure a smooth transition.

The Vice President of Membership and Marketing, a voting member of the Council Board of Directors, shall coordinate membership and marketing activities such as: Council Inter-chapter membership contests New chapter formations Reactivation of inactive chapters Student Chapter assistance Advertising Should ensure a smooth transition.

The Vice President of Young Professionals, a voting member of the Council Board of Directors, shall coordinate activities that will grow an early relationship with Pre-Young Professionals (through academics and college/university partners) and with Young Professionals such as:

• Participation at College and University Job Fairs
• Interface with College and University IMA Student Chapters, Beta Alpha Psi, and Accounting Clubs
• Interface with College and University Professors
• Networking Organizations and Functions 

Should ensure a smooth transition

A Support Member shall assist the respective Vice President in the interest of the Support Member with activities such as:

• Reno Educational Seminar Training Committee
• Student Liaisons Community
• Support Services

Should ensure a smooth transition.

Delegates should attend council meetings, participate in deliberations, and accept and fulfill council positions of leadership.

Delegates should share practices, experiences, and opinions of their chapter board and members. They should participate in the deliberations of the council. They should function as the primary communication link between the council and the chapter board and members. Each delegate who is not a council officer or committee chair should be named to one of the operating committees of the council (if the council has committees). 

Should ensure a smooth transition.

The President-Elect is a voting member of the Council Board of Directors and shall be responsible for the following tasks:

Serve as President pro tem in the event of the absence of the President •

Chair and serve on the following committee: 

• Strategic Planning Committee
• Must prepare quarterly meeting reports to be posted on Council website
• Plan the Annual Leadership Training Seminar (LTS)
• Establishes for the upcoming term a course of action prior to July 1st for meeting dates, locations, education programs, topics and potential speakers to insure there are no conflicts with other commitments at the local, regional, or global level
• Assists Treasurer-Elect in preparing a budget for his/her Presidency
• Assists at meetings in welcoming guests at Council events
• Other duties as assigned by President
• Should ensure a smooth transition to next officer

The Secretary, a voting member of the Council Board of Directors, shall be the custodian of the records, shall record the minutes of each meeting, and shall prepare and distribute copies of same to all persons on the list to receive notices of council meetings, including the IMA office in Montvale. The Secretary reports to the Vice President of Administration. Should ensure a smooth transition.

The Vice President of Professional Education, a voting member of the Council Board of Directors, shall coordinate all educational activities and where applicable, coordinate activities such as: Professional Development Programs Chapter Leadership Effectiveness Workshops and Chapter Management Seminars Speakers’ bureau CMA activities Corporate Visits This Vice President shall also coordinate the utilization and promotion of global educational programs and/or service to the council. Should ensure a smooth transition.

The Vice President of Communications and Public Relations, a voting member of the Council Board of Directors, shall be responsible for the general communication activities of the council and, where appropriate, coordinate activities such as:

Council Directory: A Council Directory is imperative if the council wishes to communicate with the members that reside in the council’s sphere of influence. 

Maintains the Council Databases for Members of Golden West Council and Members at Large in the Region of Northern California, Northern Nevada, and Hawaii.

▪ Request from Global IMA Community Relations Associate a CSV file from the IMA Global Database of Members and Members at Large.

▪ Update the Council Notification System for member addition, removals, and changes of members Email.

▪ Notify Chapters when emails within the Global database are invalid.

• Council Notifications IMA Global recommends communicating through the Chapters for disbursement of information. This recommendation does not allow for notification of Members at Large. As such the council maintains it is more effective to have notifications from council straight to the membership.

o Maintains the Council Google Email System

o Maintains the Council Notification System

o Supports the REST Committee in announcements to Region and Inter-Region members.

• A Council Website is one of the means of social media to communicate with the members that reside in the council’s sphere of influence.

o Maintains the Council Website 

• Publicity: The Council’s Publicity function is to convey to the community, especially the business community, the existence, purpose, and activities of IMA locally and globally.

o Currently the GWC Publicity function is in inactive status. Criteria for an effective publicity campaign can be found in the IMA Chapter Operations Manual.

• Community Service The Council’s Community Service programs help both the community and the council.

Through assistance to community groups, small business counseling, civic educational programs, and other community service projects, the council enhances its standing in the community and the overall image of accountants.

o Currently the GWC Community Service function is in inactive status. Criteria for typical service programs can be found in the IMA Chapter Operations Manual.

Should ensure a smooth transition.

The Regional Director, a voting member of the Council Board of Directors, is the prime liaison with the Chapter Community. As such the following activities are considered "best practices" in the liaison function:

• Assist chapters to achieve higher performance levels
• Represent National and Council policy to chapters. Mentor, develop, and encourage chapter leaders for regional service
• Encourage chapter participation in council activities
• Recommend chapter leaders for regional and/or global service
• Attend council meetings to communicate chapter performance, assist in programs and network with representative chapter presidents and members
• Communicate periodically with representatives of the chapters and the council on current activities

Should ensure a smooth transition.