Having clearly defined roles for internal use within the board is helpful to understand who is responsible for what.

Here are the seven most common roles assigned in a board:

We will go through these seven roles here:

The chairperson represents the board in an official capacity and is often an authorized signatory, responsible for acting on behalf of the association in legal and financial matters. However, the specific role of the chairperson is not fixed and is defined by the board within its own framework. Regardless of the formal responsibilities, it is beneficial to have a leader who can coordinate efforts, delegate tasks, and serve as the overall coordinator.

The vice chairperson steps in to take over the chairperson's duties and responsibilities when the chairperson is absent. Additionally, the vice chairperson can support the chairperson as needed and act as a kind of right-hand person, helping to share the workload so the chairperson is not solely burdened with their responsibilities.

The treasurer is responsible for managing the finances. This role involves overseeing the account balances and maintaining a clear overview of financial discussions within the board, such as how funds should be allocated.

The treasurer is tasked with paying bills and maintaining financial records, logging all incoming and outgoing transactions (e.g., in Excel) and ensuring all receipts are organized and linked to the corresponding account activities. Associations may also choose to use an online accounting program or hire an external firm for support.

The treasurer is typically the primary person responsible for drafting the association's budget in collaboration with the rest of the board and ensuring it is adhered to over time.

The treasurer may also handle membership fee collection, but this is not mandatory, as long as they ensure all related amounts are recorded in the financial accounts.

Most associations are exempt from VAT, making the accounting process simpler compared to companies required to pay VAT.

A treasurer is not the same as an auditor. If an association uses an auditor, this is often an external individual assigned to the task.

If the chairperson also has financial responsibilities or access, the financial tasks are often performed in collaboration with the treasurer, fostering a helpful partnership for brainstorming and decision-making.

A secretary can be appointed to handle specific tasks, such as preparing agendas and writing minutes for meetings. Additionally, the secretary might take on other administrative tasks, such as managing emails. The exact responsibilities of the secretary can be tailored to the needs of the association, as these vary from one organization to another. Having a dedicated person for ongoing tasks can be very helpful.

Associations often appoint one or two internal members to review the annual financial statements before the general meeting. These individuals review the accounts, provide feedback on any discrepancies, and sign off on the financial statements.

An external, professional auditor is only legally required if the association is subject to VAT.

An external auditor is not entitled to vote on the board and does not participate in the leadership or governance work of the association.

As a general board member, you do not have specific responsibilities like the chairperson or treasurer. Your role involves attending board meetings, contributing ideas, and making decisions. Additionally, you may handle practical or administrative tasks as needed to support the association’s operations. Together with other board members, you organize and execute the association’s work in practice. All board members have voting rights.

A board alternate serves as a substitute when another board member is absent. Board alternates do not have voting or speaking rights on the board unless they step in for an absent board member. They often attend board meetings as passive observers to gain the knowledge needed in case they need to take on an active role. While board alternates can be assigned for all board members, they are typically designated for those holding key roles.