Archives
Question
Our association works with volunteers across Switzerland. They settle travel expenses for the association. For the processing of reimbursements, it is easiest if they send the tickets to the association via e-mail. Do original copies of the relevant receipts (travel costs, etc.) have to be collected? Or is it allowed to scan an original receipt, for example a paper train ticket, and archive it electronically as a PDF.
Answer
Business documents have to be stored for a period of ten years. This also applies to receipts. Generally speaking, an electronic receipt is permitted. It simply has to be stored in a way that allows it to be read for ten years. As we don't really know whether and how we will be able to read an electronic receipt in ten years, the receipts are archived in paper form. Original receipts can thus be scanned and sent to the association but have to be archived by the association as paper receipts for a period of ten years.
Question
We are in the process of establishing a new association that wants to launch a new sport in the municipality. Can we write in the articles association that in the event of the association's dissolution, the liquidation proceeds will be handed to the municipality for management. (If a new association with the same objectives is founded.) Should it be stated in the dissolution article that the association records should be handed over to the municipality for archiving?
Answer
Generally speaking, the articles of association should not contain any provisions that also pertain to third parties if they have not provided their express consent to such a regulation. Specifically, this means that associations must enquire with the municipality as to whether it agrees to manage the money and archive the association records.
