Reglamento de Tesorería

Qué cubrir

• Which accounts, wallets or cash boxes are community money — named one by one?
• How is a new treasury account opened, and can money be paid into it before that is decided?
• When someone pays a community cost out of their own pocket, does that make it community money — and does the community then owe them?
• Where shared money and private resources meet — a member's land we use, or shared money spent near someone's home: which rule applies?

Ejemplos

Our treasury is exactly two accounts: the co-op's current account and its savings account, both in the co-op's name. Any new treasury account must be approved by a Strategic decision of full members before money is paid into it. Money a member spends from their own pocket on shared costs is not treasury and creates no debt, unless the spend was approved in advance under our spending rules, in which case it is repaid from the current account. Treasury money is never spent on repairs inside private flats.

Ejemplos, no recomendaciones. Sus respuestas serán las suyas.

Qué cubrir

• What money comes in today — from whom, how often, and for what? If nothing yet, say so.
• What does each source expect from us in return, and when does it end?
• Which source would hurt most if it stopped?
• Who keeps this list up to date when a source ends or its terms change? (Opening a new source is its own question.)

Ejemplos

Our income comes from three sources: monthly member contributions, fees from the two open courses we run each summer, and a three-year grant from a regional foundation that ends next spring and requires a yearly activity report. We have no loans, sponsors or investors. Losing the grant would hurt most, so we plan each year's budget without it. The finance steward updates this list whenever a source ends or its terms change.

Ejemplos, no recomendaciones. Sus respuestas serán las suyas.

Qué cubrir

• For each spending tier: up to what amount or for which kind of cost, which type of decision, who approves it, and how?
• Which commitments sit in their own tier whatever the amount — multi-year contracts, loans, anything that binds future members?
• What happens when a spend is urgent, or ends up costing more than was approved?
• What is recorded for every spend — amount, purpose, who approved it, which decision it rests on — and where?

Ejemplos

The finance steward may approve any single spend up to €300 within the agreed yearly budget. Anything above €300, or outside the budget, needs a Strategic decision by vote of full members. Multi-year contracts, loans and other long-term obligations need a Constitutional decision: two-thirds of full members, confirmed at a second meeting 14 days later. A spend that will cost more than approved goes to the next tier first. Every spend is logged within a week with amount, purpose, approver and a link to the decision.

Ejemplos, no recomendaciones. Sus respuestas serán las suyas.

Qué cubrir

• For each treasury account: who can see the balance and every transaction, and is that live or reported later?
• Where an account cannot be shared directly, who reports on it, how often, and in what detail?
• How do members see what we owe and what we have promised, not only what we hold?
• What may be kept private — for example a payment to someone in hardship: who decides, for how long, and why?
• Even where something is kept private, how can members still check that the rules were followed?

Ejemplos

All full members have read-only access to the community bank account and see every transaction as it happens. The treasurer posts a monthly summary of balances, money in and out, debts and signed commitments to the members' forum within ten days of the month's end. The one exception is support paid to a member in hardship: the name stays hidden for up to 12 months, but the amount, date and approving decision are always shown, and two members chosen by lot each year may check the full details.

Ejemplos, no recomendaciones. Sus respuestas serán las suyas.

Qué cubrir

• May we borrow money at all — and if so, how much, from whom, and only through which decision?
• Which recurring costs or long contracts (leases, subscriptions, paid staff) need a decision before anyone signs?
• Do we keep money aside for a bad year — how much, what may it be used for, and who may draw on it? If we have no target yet, say so.
• May anyone take out loans, give guarantees or make investments on our behalf outside the treasury accounts?

Ejemplos

We do not borrow, give guarantees or make investments unless full members approve it by a Strategic vote, and total debt may never exceed six months of our usual income. Any contract or recurring cost lasting longer than a year also needs a Strategic vote. We aim to keep three months of running costs in a separate reserve account; it may only be used for emergency repairs or lost income, and every withdrawal is reported at the next members' meeting.

Ejemplos, no recomendaciones. Sus respuestas serán las suyas.

Qué cubrir

• Can anyone approve a spend they asked for themselves — and if not, who approves it instead?
• What counts as a personal interest — a relative's business, a friend who supplies us, a paid role?
• When someone would gain from a payment or purchase, when do they say so, and do they step out of the discussion and the decision?
• Where are declarations recorded, and what happens to a decision if an interest was not declared?

Ejemplos

No one may approve a spending request they made themselves; it goes to another steward instead. Any member who, or whose partner, family or business, would gain from a spending or purchasing decision must say so before discussion starts, then leaves the discussion and does not vote. Declarations are noted in the minutes. If an undeclared interest comes to light later, the decision is reviewed at the next members' meeting.

Ejemplos, no recomendaciones. Sus respuestas serán las suyas.