The First Constitution

On September 27, 1906, in Chicago, Illinois, the National Association of Comptrollers and Accounting Officers, now known as GFOA, adopted its constitution. It outlined membership eligibility, organizational structure and officers, regional sections, dues and finances, member benefits, and the process for governance and amendments.

Article I. This association shall be known as the National Association of Comptrollers and Accounting Officers.

Article II. The object of this Association shall be the consideration of improved methods of public finance and the extension of the movement for the installation of a uniform system of State and Municipal Accounting and Reporting, properly captioned and classified throughout the United States, and the promotion of legislation towards these ends.

Article III. There shall be four divisions of the United States for the operations of this Association, to be known respectively as the Eastern, Central, Southern, and Western Sections, the territory in each of which shall be such as may be determined by the Association.

Article IV. All Comptrollers, Auditors, or other accounting or fiscal officers of cities, counties, and States in the United States shall be eligible to membership in this Association. Accountants regularly engaged in State and Municipal Accounting shall also be eligible to membership; members who may discontinue in the public service may continue their membership if they desire.

Article V. The officers of the Association shall consist of a President, four Vice-Presidents, a Secretary, and a Treasurer, who shall be chosen at each annual conference. The duties of the officers shall be such as usually devolve upon such officers, the four Vice-Presidents being chosen one from each section provided by Article III. It shall be the duty of the Vice-Presidents to actively further the work of the Association embraced within their sections and to arrange or conferences from time to time of the membership therein.

Article VI. The dues for membership in the Association shall be Ten Dollars per annum, and no member in arrears shall be entitled to vote at the meeting of the Association.

Article VII. Each member shall be entitled to a copy of the bound volume of the proceedings of the annual or other conventions of the Association, and to all bulletins or other special publications issued by the Association for the information and benefit of its members.

Article VIII. All monies received from the dues or other sources shall be paid to the Secretary, who shall turn the same over to the Treasurer monthly, and no moneys shall be paid out of the treasury except upon the warrant of the Secretary drawn on the Treasurer and countersigned by the President.

Article IX. The Secretary shall receive such salary as may be from time to time determined by the Executive Committee, which committee shall consist of the officers of the Association. The President shall have power to appoint from time to time such sub-committees as may be deemed expedient for the advancement and management of the Association.

Article X. This Constitution may be altered or amended by a majority vote of the members present at any annual convention, provided, thirty days’ notice shall have been given each member of the amendment proposed.