Accounting by laws

(General provisions)

Article 1. The accounting affairs of the Japanese Society of Tropical Medicine shall be conducted in accordance with generally accepted accounting principles. 2.

2 The director in charge of accounting and the auditor of the Society shall examine the accounting books, vouchers, cash and assets, etc., as necessary, and take charge of them.

(Property)

Article 2. The Society’s property shall be as follows

1. annual membership fees

2. donations

3. income arising from property

4. other income

2. The Society’s expenses shall be met from the property.

(Collection of annual membership fees)

Article 3. The annual membership fee collection shall be handled by the Society’s Secretariat.

2. The membership fee for the current year shall be invoiced at the end of the previous year (September).

3. Any member who has not paid the membership fee for more than two years shall forfeit his/her membership.

(Preparation of the budget)

Article 4. The Treasurer shall plan the draft budget, which shall be discussed and approved by the Board of Directors and the Board of Councilors.

(Budget management)

Article 5. The execution of the budget shall be the responsibility of the respective director in charge within the framework of the budget.

2. when expenditure that results in an excess of the budget is necessary, it shall be carried out with the approval of the Board of Directors and the Board of Councilors. 3.

3. the Director in charge of accounting will monitor the status of membership fee collections and, when deemed necessary, will instruct the Society’s Secretariat to issue reminders.

(Accounting procedures)

Article 6. The Society Secretariat shall assist the Treasurer in the compilation of receipts, disbursements, accounts receivable and accrued liabilities.

2. The conference secretariat shall make payments with the approval of the director in charge of accounting or the director in charge of general affairs.

(Settlement of accounts)

Article 7. The Society Secretariat shall handle the settlement of accounts. The director in charge of accounting shall be in charge of this.

2.The contents of the settlement of accounts shall be discussed by the Board of Directors and approved by the Ordinary Board of Councilors. However, the contents of the accounts must be audited in advance by the auditors. In addition, the execution of public funds, etc., shall also be audited by a certified public accountant, etc.

(Supplementary provisions)

Amendments to these bylaws shall be approved by the Board of Councilors when deemed necessary by the Board of Directors.

Supplementary provisions.
  1. These bylaws shall come into force as on 1 January 2007.
  2. amendments to these bylaws were discussed by the Board of Directors on 21 October 2009 and approved by the Board of Councilors on 22 October 2009, and shall come into force on 1 January 2010.
  3. amendments to these bylaws were discussed by the Board of Directors on 9 November 2018 and approved by the Board of Councilors on 10 November 2018, and shall come into force on 10 November 2018.
  4. amendments to these bylaws were discussed by the Board of Directors on 7 October 2022 and approved by the Board of Councilors on 9 October 2022, and shall come into force on 9 October 2022.
  5. these bylaws come into force on 24 November 2023.