Operation rules for executive office
Chapter 1 general rules
Art.1(purpose)Art.17 of KGS operation rules enact the basics of the operation rules for office
Chapter 2 Organization of the office and division of labor
Art.2 division of society’s affairsKGS deals with the following affairs: daily duties, editing, membership, funds management and accounting and the director is in charge of general affairs
Art.3 Contents of society’s affairsArt.2 of the affairs are classified by the 4 following categories
- Duties: receive and mail out incoming and outgoing official letters and check office inventory & reference room
- Editing: collection of papers, KGS newsletter "JIBAN", proceedings of the conference and publication-related duties
- Membership and funds management: admission & withdrawal of KGS members, homepage-related work, keep a record of KGS funds management
- Accounting: Make and manage calculations of operation costs for KGS and the office
Chapter 3 Personnel policy
Art.4(Employment)The president appoints the office director only with the approval of a board of directors and other employees on his or her own
Art.5(Qualifications)KGS employees have to submit all the required documents for qualification and once the documents have been confirmed, the hiring process follows
Art.6(Position and promotion)
- Employees belong to one of the following positions: staff, deputy manager, manager, general manager, director. If needed, a part-time employee can be hired.
- With the approval of a board of directors, the president puts the employees to climb a corporate ladder based on work performance, professional competence and other capabilities
- Membership and funds management: admission & withdrawl of KGS members, homepage-related work, keep a record of KGS funds management
Art.7(Salary)A salary structure follows additional pay rules
Art.8(Dismissal)With the approval of board of directors, the president can lay off employees by one of the 5 categories.
- When employees who came into physically or mentally challenged conditions keep themselves out of work for 6 months
- When employees have professional incompetence so he or she can’t handle work conditions.
- Because of a change to organization or a reduction on budget to hold his or her position
- When employees bring dishonor or disadvantage on KGS with intention and negligence
- When sentenced to imprisonment and incompetency or declared quasi-incompetent or bankrupt
- Employees’ retirement comes at the age of 60. But the director ends at 65
- Retirement age counts up to the last day of the birth month of 60 years old. Therefore, he or she continues to work by the end of the birth month. If employees are still in need to work after 60 years old, with the approval of board of directors, employees are able to work as part-timers on a two-year contract.
Art.10(Severance pay)When employees retire, severance pay is given and made based on the Labor Standards law. However, part-time employees receive severance pay yearly
Chapter 4 Service
Art.11(Responsibility)Employees have to do their job in a proper and honest manner
Art.12(Attitude in work)Employees have to observe bylaws, regulations and job-related instructions; as a result, work-discipline is well established and employees have to do their job in a quick and accurate manner and cause any damage to the honor of KGS. Moreover, in office and after retirement, employees strictly keep their duties a secret under any circumstances
Art.13(Responsibility)Employees must reimburse any incurred damage to KGS property when they cause intentionally and negligently
- the week-long working hours at KGS is 44 hours.
- If needed, the fixed hours can be extended as overtime, night and weekend shifts
- Employees must submit a report of absence when employees come down with diseases and other reasons. if employees stay out of work for more than 5 days, they must submit medical certificate with details of the treatment period.
- Employees who want to go out during working hours must write a go-out book under supervisor's authority
- If an early leave or being late for work happens three times, it is counted as one-time being absent from work
Art.15(Day off and vacation)Regular days off follows national and special holidays and the Labor Standards Act. However, employees can come to work in some circumstances
Chapter 5 Handling official documents
Art.16(Delivery)Employees who receive documents give to the assigned employees and get a signature. Once the documents obtain an approval, he or she writes a signature on the delivery list and send out documents with a KGS stamp on. However, confidential documents must be separately taken.
Art.17(Confidential document)Any documents with "confidential" printed on must be sealed and handed to the director
Art.18(Documents with supplements)If documents contain cash, checks, securities or goods, write names of all the items and on the margin write items by type, amount and then give to the assigned employees
- The president has the authority to get any business done or going
- The president can authorize the director to do his or her job depending on the contents of business
- Once the director takes over president's business, the director reports to the president twice a month
Art.20(Substitute)When president is away, the senior vice-president takes his or her place and report to the president after.
Art.21(Urgent business)When president is out, the senior vice-president have a decision making and report later to the president. If the business has to do with individual or KGS privilege, this case is an exception
Art.22(Document storage)Documents have to be processed in a quick manner and when the process of completing documents is done, the documents are classified by category and kept. Confidential documents are kept with "confidential" letter attached to the documents
Art.23(Period of Document storage)
- Permanent storage
- 5 year's period
1) Articles of incorporation, rules, regulations and other equally treated important documents
2) documents processed by board of directors
Chapter 6 Accounting
Art.25(Employees in charge)The employees who deal with accounting matters work with income, expenses and other KGS property and he or she ,who has to submit a reference before being hired, must get the work done by rules and regulations
Art.26(Financial statement)The office write balance sheets and income statements and add them to the general ledger
Art.27(Principles)In principle, accounting work goes by bookkeeping by double entry on a regular booking basis and profit & loss and capital transactions have to be divided by facts and liability visibly.
Art.28(Classification)Balance sheets are divided into a capital account and liability account and profit and loss transactions are classified as income and liability.
Art.29(Set of accounts)Set of accounts are receipts , net amount statements, the general ledger and each set of subsidiary and main ledger
Art.30(A ledger of income and expenses)
- Lending and borrowing money in the form of cash, savings, checks has to be securely kept by the employee in charge. Regardless of any situations, money goes in and out based on receipts
- When expenses happen, decision making has to be received
Art.31(Budget organization and execution)
- Budget organization is made after the review of a business and funding plan and at the end the balance between income and expenses has to be stable. Furthermore, the organizing of a budget should provide full of support for a business plan
- Budget execution has to be made within a budget and every quarter or half a year is a period fixed to calculate budget and results
- In order to manage fixed properties and materials, the main ledger should be available at all times
- When fixed properties changes to increase or to be sold, decision making should be done in advance
Art.33(Settlement of accounts)
- Settlement of accounts are completed on a yearly basis and are made by accounting principles
- The director writes up the settlement of accounts and submits to the auditor one week before the general meeting. according to the settlement, the auditor writes up the report of the settlement and presents his opinion at the general meeting.
- (enforcement date) these rules take effect after Oct.1, 2005.
- (interim measures) these rules consider any past decisions as they were treated by the current rules
- (enactment and reform) the board of directors have control over changing or revising the rules