FCR 4.00 Financial Reporting FCR 4.01 The treasurer, assisted by the Finance Committee, will provide audited annual financial statements, tax returns and such other financial reports as may be required.


FCR 4.02 Financial reports will be completed and published on the U.S. Figure Skating website no later than nine months following the close of the prior fiscal year.


FCR 4.03 Financial reports provided with the annual Governing Council meeting book will include: A. Consolidated statements of financial position; B. Form 990s for U.S. Figure Skating and the U.S. Figure Skating Foundation; and C. The prior year’s budget showing the approved budget, actual amounts expended, variances from the proposed budget for each budget line item and projections for the end of the current fiscal year by line item.


FCR 4.04 The final budget for the year just ended will be published on the Members Only website within four months following the end of the fiscal year. The final version will show the approved budget, actual amounts expended and variances for each line item.


FCR 5.00 Custodianship FCR 5.01 As custodian of the assets and income of U.S. Figure Skating, the treasurer, assisted by the Finance Committee, will provide reasonable procedures for the safeguarding of assets and the conservation of income. Safeguarding assets includes recording, care and replacement. The conservation of income includes reasonable procedures to maintain the integrity of receipts and disbursements and to identify and report material loss, waste, inefficiency and the incurring of excessive financial risk or liability.


FCR 5.02 The treasurer, assisted by the Finance Committee, will supervise the investments of U.S. Figure Skating and will report thereon to the Board of Directors and the Governing Council at each regular meeting.


FCR 6.00 Procedures FCR 6.01 The treasurer, assisted by the Finance Committee, will provide and maintain written procedures and guidelines for the execution of the responsibilities charged in these rules.


FCR 6.02 All actions or motions resulting in increased expenditures must be presented together with a financial analysis. Grievance


GCR 1.00 Authority GCR 1.01 The Grievance Committee is a permanent committee pursuant to Article XVI, Section 1, of the U.S. Figure Skating bylaws.


GCR 2.00 Responsibility and Jurisdiction GCR 2.01 The Grievance Committee is responsible for maintaining and administering the various grievance and hearing rules and processes provided under U.S. Figure Skating bylaws and rules and providing standard hearing and complaint procedures for resolving grievances in a prompt and equitable manner for its members.


GCR 2.02 The Grievance Committee has jurisdiction over: A. All grievances filed under Article XXV of the U.S. Figure Skating bylaws. B. All disciplinary proceedings brought under Article XXV of the U.S. Figure Skating bylaws.


GCR 2.03 Once a grievance has been filed or a disciplinary proceeding initiated in accordance with applicable U.S. Figure Skating bylaws or rules, the respondent(s) may not cause themselves to be removed or excused from the grievance or disciplinary proceeding, as the case may be, by resigning their U.S. Figure Skating membership(s).


GCR 3.00 Initiating Grievance Proceedings GCR 3.01 The grievance process is started by filing a grievance statement with the Grievance Committee chair. A grievance statement may be filed by either a member or a member club. The grievance statement must be written, signed under oath, notarized, and include: A. The name of the party filing the Grievance (the “Grievant”); B. The Grievant’s address, telephone number and U.S. Figure Skating registration number; C. The name of the party against whom the Grievance is brought (the Respondent); D. The Respondent’s address, telephone number and, if known, the U.S. Figure Skating registration number. E. The name, address and telephone numbers of any other party involved; F. The U.S. Figure Skating bylaw or rule allegedly violated; G. A clear and concise statement of facts explaining the alleged violation, including all relevant dates; H. A statement certifying that the Grievant attempted to resolve the matter and a description of the specific actions the Grievant took to resolve the matter; and


I. The action the Grievant wishes taken. J. The Grievant may attach supporting documentation to the Grievance Statement. K. The Grievant must pay a $225 filing fee to U.S. Figure Skating when the Grievance is filed. If the Grievance is not accepted, the filing fee will be refunded.


GCR 3.02 Receipt of Grievance Statement by Grievance Committee chair: A. The Grievance Committee chair reviews the Grievance Statement after it has been filed to determine: 1. Whether the allegations, if believed, establish a violation of U.S. Figure Skating bylaws or rules;


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