All functions are equally accessible to all genders. This is not always explicitly mentioned in the text in order to ensure optimised writing and readability. In the following functions, this is indicated by a footnote such as (*).

This applies to the entire association, which can be classified as an NGO/NPO, CBO, SHG or learning centre. (*)

• The decision lies solely with the chairperson of the board.
• In cases of imminent danger, the deputy chairperson or the oldest or most senior member of the association may act as a substitute. I would like to inform you that…

Cash flows include income and expenditure from the bank account and the management of the association’s cash. (*)

• This is the chief treasurer (first name and surname).
• In accordance with the dual control principle, a responsible person from the elected association board is entrusted with this task.
• ATTENTION: A decision by the association board must clearly state who the “authorised signatories” are.

In accordance with the regulations, the following board members or members must participate in decisions. (*)

• The chairperson
• The position of secretary general or secretary is vacant.
• All persons who participated in the vote and either approved or rejected the resolution by a majority vote.
  • Regular association members may also perform this function. An example of this is a general meeting. For a resolution to be passed, more than 50% of the association members must be present. Otherwise, a circular resolution procedure is required. As part of this circular resolution procedure, all association members must document their written approval, rejection or abstention by signing the document.

[Please note that all abbreviations such as NGO/NPO, CBO, SHG or LC are explained in more detail in a separate document.

• The explanation of the technical terms used can be found at: Here you will find a list of ‘abbreviations’.