User:Bnewstead/sandbox/Standards for transparency and accountability

Standards for transparency and accountability for Movement roles

(Starter list)

Reporting

• All organizations need to comply at a minimum with the regulations regarding public reporting of their activities in their jurisdiction.
• Annual plan: Organization shall develop and publish publicly an annual plan that includes strategic goals, program activities, a budget, planned sources of revenue, planned sources of people to support activities, assessment of risks. The annual plan shall be approved by the Board of Trustees (or the association's membership as required by the organization's by-laws) no later than one month after the commencement of their fiscal year. A summary of the annual plan including the budget shall be published on Meta-Wiki in English to provide for transparency with the Wikimedia movement.
• Activity reporting: Organization shall publish publicly a report of the activities of the organization at a minimum of once per quarter. A summary of the activity report shall be published on Meta-Wiki in English to provide for transparency with the Wikimedia movement.
• Annual report: Organization shall publish an annual report that documents the major activities of the organization during the year and presents the financial accounts of the organization. The annual report shall be approved by the Board of Trustees (or the association's membership as required by the organization's by-laws) no later than six months after the end of the fiscal year. A summary of the annual report including the financial statements shall be published on Meta-Wiki in English to provide for transparency with the Wikimedia movement.
• Trademark usage report: Each organization that has permission to use the Wikimedia trademarks shall prepare a report of the uses of the trademark that the organization has undertaken including all instances of usage in conjunction with third parties. The report shall also include an assessment of trademark violations within the organization's jurisdiction.
• Donations and grants received: Each organization shall publicly disclose all donations and grants received within one month of receipt.
• Donor thank yous: All organizations shall send donors a thank you and any documentation for tax purposes within two months of their donation.
• Grant reporting: All organizations shall meet deadlines for reporting on grants.

Financial management and audits

• All organizations must maintain minimum financial controls including the maintenance of good records of all financial transactions, requirement of two signatures for all payments over an agreed upon minimum, board approval for all payments over an agreed upon minimum.
• All organizations need to comply at a minimum with the regulations regarding the independent examination of financial accounts in their jurisdiction.
• All organizations with revenue greater than $100,000 must complete an external audit of their financial statements and publish the results of the audit publicly within one year of the close of the fiscal year.

Good governance

• All organization shall adhere to their by-laws. Any changes to by-laws should be disclosed on Internal-L and WMF should be informed so as to ensure that the changes do not contravene any agreement with WMF.
• All organizations shall have an annual general assembly as required by their by-laws.
• All members of the board of trustees shall sign a conflict of interest statement annually that discloses publicly any potential conflicts of interest they may have.
• Boards of trustees shall hold a minimum of 3?4? board meetings a year
• Board of trustees shall announce the schedule of board meetings at least one month in advance and publish an agenda at least one week in advance, and file public minutes of their meetings within one month of the meeting.
• Boards of trustees shall hold a public forum with their members and other stakeholders at least twice per year.
• Organizations should hold a referendum bi-annually with the Wikimedia community in their jurisdiction.
• Board of trustees shall publicly disclose any material change in the status of the organization and the board itself within one month of an issue arising.

Compliance with agreements and disclosures

• All organizations shall comply with agreements signed.
• All organizations shall quickly disclose any violations of agreements and seek to remedy the situation promptly.
• All organizations shall quickly disclose any violation of their requirements in their local jurisdiction.