Policies and Procedures

Committee Chair, Responsibilities of

Each committee will be supported by TSCPA staff. The chair should rely on the professional staff to: 1) recommend and implement programs to help the committee achieve its objectives and the overall objectives of TSCPA; 2) execute the administrative and other functions requiring their specific expertise; and 3) provide information on policies, past programming, budgets, activities of the Society overall, etc.

The chair's responsibilities are to:

• Schedule committee meetings;
• Conduct meetings in accordance with Robert's Rules of Order;
• Determine how the committee might assist in achieving overall objectives of TSCPA detailed in the Strategic Plan;
• Assign program activities to volunteers and monitor their activity;
• Forward committee action items to the Executive Board;
• Forward a committee program report to the coordinating officer for report to the Executive Board; and
• Report to the committee on actions taken by the Executive Board.
(EB: 8/09/02)

Committee Member, Responsibilities of

Committee member responsibilities are to:

• Attend meetings and participate in the programs and activities of the committee through specific committee work as outlined by the committee charge and as assigned by the chair;
• Arrange and be responsible for personal travel and hotel reservations.
(EB: 8/09/02)

Compensation and Benefits

Compensation and benefits programs for TSCPA employees are designed with the goal of providing remuneration that is fair, reasonable and competitive. The programs are intended to help TSCPA recruit and retain qualified staff while being cost-effective and affordable, ensuring that the interests of TSCPA members are considered. The responsibility for guiding and overseeing the formulation and application of staff compensation and benefits for TSCPA employees has been delegated to the Compensation Committee by the Executive Board. The Compensation Committee will report to the Executive Board on an annual basis the work and decisions of the committee.

As part of its responsibilities, the Compensation Committee will: oversee and review the salary grades for various staff positions established by the executive director/CEO, oversee and review the benefit programs provided to TSCPA employees, set the overall compensation budget for TSCPA each year, conduct a performance evaluation of the executive director/CEO each year and set the compensation of the executive director/CEO.

To assure competitive and appropriate levels of compensation for staff, the Compensation Committee will obtain information from relevant comparator groups including other associations and non-profit organizations, as well as other general industry companies, as appropriate. Information regarding compensation and benefit programs of other comparator groups will be obtained by employing independent compensation consultants on a periodic basis and at least every three years.

The guidelines described above apply consistently to all employees of TSCPA regardless of their level. TSCPA administers its compensation and benefit programs in accordance with Federal Wage and Hour Laws, and other applicable governmental guidelines.

Conflict of Interest Policy

All TSCPA volunteers of the Texas Society of CPAs will make every effort to avoid any conflict between their own personal, company or firm interests and the interest of the Society, in all actions taken by them on behalf of the Society.

A volunteer should abstain from voting on issues, policies and decisions which could cause the member to benefit personally or cause the member’s company or firm to benefit from the outcome of the vote.

Each officer and director of TSCPA shall be required to sign an annual statement that he or she understands the Conflict of Interest Policy and agrees to disclose to the chairman any conflict or potential conflict of interest which may arise during his or her service. (See “Conflict of Interest Disclosure Statement [.PDF] )

The disclosure of any conflict by volunteers should be in writing, confidentially addressed to the chairman, and should describe the facts and circumstances relative to the potential conflict of interest. It will be the decision of the chairman of the Society as to a resolution of the conflict, if a resolution is deemed necessary. Any volunteer who is aware of a conflict of interest on his/her part and fails to report such shall be subject to appropriate disciplinary action by the Executive Board or its designee. (EB: 11/07/08)

Contracting Authority

All contracts entered into by the Texas Society of CPAs and its related entities (not including chapters), must be approved by the executive director/CEO or his/her designee. (EB: 8/09/02)

Coordinating Officers, Responsibilities of the Executive Board as

Most of the members of the Executive Board will be asked to serve as coordinating officers for one or more committees.

The duties of coordinating officers are as follows:

• Serve as a catalyst to the committee(s), maintaining appropriate contact with the chairs and members to assure that each committee performs its assigned tasks;
• Interpret Board of Directors and Executive Board policies for committees as required;
• Encourage presentation of questions or recommendations to both the Executive Board and Board of Directors;
• Represent the committees at meetings of the Executive Board;
• Notify the chairs of any Executive Board or Board of Directors action that directly affects their respective committees with a copy to the chairman and staff liaison(s);
• Keep the Executive Board informed of progress made by the committees;
• Report on actions and activities of the Board of Directors at meetings committees; and
• Be alert to the effectiveness of chair, vice-chair, and other members in order to offer consultation to the TSCPA chairman-elect regarding committee appointments.

The coordinating officer is not expected to carry out any of the tasks assigned to the committees, their chairs, or committee members.

A coordinating officer is expected to function as the advocate for the committee actions he/she brings to the Executive Board. However, should the coordinating officer object to a committee or action to such an extent that the coordinating officer could not effectively advocate the position, he/she should advise the committee or chair and invite another representative to attend the Executive Board meeting and advocate the committee's position. In this instance, the coordinating officer is free to express his/her personal opinion on the matter. (EB:11/7/03)