Media Category: Seventh Tradition

Tradition Seven: Every OA group ought to be fully self-supporting, declining outside contributions.

Thank you for agreeing to serve as the treasurer for your group/service body. The role of treasurer in Overeaters Anonymous (OA) has the important responsibility of ensuring the financial health and sustainability of the group/service body. As treasurer, you help manage your group’s/service body’s funds responsibly and transparently, in alignment with OA’s Traditions.

Depending on the size and type of your group/service body, your specific tasks may include collecting and tracking contributions, paying expenses, reporting to members, and passing surplus funds on to the broader OA community in alignment with group conscience.

By fulfilling the role of treasurer, you help ensure OA can continue to carry the message of recovery to those who need it while maintaining the integrity and financial stability of the Fellowship.

Overeaters Anonymous has established these general guidelines for treasurers, and we also encourage your group/service body to develop its own specific guidelines that best suit its exact needs.

Qualifications

Each group or service body (intergroup, service board, region) is autonomous and should determine its specific qualifications for the position of treasurer. As this role involves managing the group’s/service body’s funds, it is essential to establish clear guidelines.

It is recommended the following minimum requirements be included:

• Abstinence: at least one year of current abstinence as defined by OA
• Steps: completion of the Twelve Steps with a sponsor at least once
• Accountability: actively working with a sponsor and sponsoring at least one individual

Skills

No formal education, degree, or occupation is required to serve as treasurer. The most essential qualities are willingness and honesty.

While experience is not necessary, familiarity with or a willingness to learn and use technology for communication and recordkeeping is important. Each type of service body may have different requirements, so we recommend serving as group treasurer before progressing to intergroup/service board or region treasurer. Each role prepares you for the responsibilities of the next.

Core Responsibilities

The group/service body treasurer typically has six primary areas of responsibility: collecting, recording, budgeting, reporting, distributing, and complying with governmental regulations.

1. Collecting: Gather funds from various sources and deposit them into the group’s/service body’s accounts.
2. Recording: Keep simple, clear, and accurate records of funds collected and spent.
3. Budgeting: Create a financial plan that allows the group/service body to effectively manage its funds. Ensure income and expenses are balanced and well-organized.
4. Reporting: Present financial data in a clear and transparent way to keep the Fellowship and relevant outside authorities informed. For instance, many treasurers share spreadsheets with the group’s/service body’s members showing income and expense details.
5. Distributing: Periodically ensure surplus (excess) funds are passed on to relevant service bodies (intergroup, service board, and region) and the world service general fund, as determined by the group conscience, to support carrying the OA message.
6. Complying: File necessary reports in compliance with governmental regulations and the type of business entity your group/service body is established as.

1. Collecting Tasks

Cash/Checks

Face-to-Face Groups

The treasurer collects and counts cash contributions at the end of the meeting and then takes the money home in trust for the group. The funds should be securely stored until they are deposited.

Service Bodies

The treasurer collects mailed-in contributions, which may include checks or other forms of contributions sent by members or groups. The funds should be securely stored until they are deposited.

Electronic Funds

Face-to-Face and/or Virtual Groups and Service Bodies

• Establishing or maintaining electronic/digital accounts: As treasurer, you may establish or maintain payment accounts through digital payment processing platforms. These platforms provide digital options for Seventh Tradition contributions and have grown in popularity. Verify which platforms your bank works with, understand any associated fees, and review the platforms’ privacy terms.
• Using a QR code: Using a QR code that links to your group/service body’s digital payment processor platform can mirror traditional basket-passing opportunities for virtual participants. In-person meetings may include a printed QR code inside the actual basket for those who prefer to operate without cash.
• Managing transfers: Log in to digital payment processor platforms to transfer the funds into the group’s/service body’s bank accounts according to the agreed-upon schedule (weekly, monthly, etc.).

2. Recording Tasks

Face-to-Face Groups

• Create a treasurer’s binder: Include the group’s agreed-upon treasurer duties.
• Prepare a cash bag: Use this for contributions during in-person meetings.
• Maintain contribution logs: Record the date and total amount of contributions received.
• Keep proceeds from literature sales separate: Maintain a dedicated log to ensure replenishment as needed.

Note regarding sales tax: The OA bookstore does not charge sales tax on literature. Check with your local taxing authority about whether you are required to collect, report, and pay sales tax on literature sales.

Virtual Groups

• Determine payment methods: Decide how members will contribute financially and communicate this clearly at every meeting.
• Establish recording processes: Regularly document funds received and ensure they are transferred into the group’s agreed-upon account.
• For digital payment processing accounts: It is essential to download transaction records of contributions. These records simplify the process of keeping accurate financial records and aid in proper documentation and reporting.

Note regarding privacy: Many financial-management services include contributors’ private data in transaction records. Avoid downloading or storing personal information in the treasurer’s records and delete all unnecessary information to avoid privacy and anonymity concerns should the group’s files ever be breached.

Note regarding bank accounts: Groups often entrust treasurers to use their personal bank account to receive and disperse funds electronically. Alternatively, members can contribute directly to their service bodies (intergroup, service boards, and/or region) and the world service general fund. This agreement between the group and treasurer relies on our Concept of trusted servants (Concept Nine). To maintain integrity, the treasurer commits to the group to:

• ensure transparency, regular reporting, and rotation of service,
• maintain a clear, detailed record of contributions and payments, and
• discuss and document the group’s expectations for handling funds.

Service Bodies

• Establish and maintain bank accounts: Open banking accounts as needed. Consider holding prudent reserve funds separately in government-insured funds (e.g., in the United States, accounts are insured by the Federal Deposit Insurance Corporation, known as FDIC) or equivalent interest-bearing accounts.
• Set up digital-payment processing accounts: Ensure access to digital-payment service platforms and implement safeguards to protect assets.
• Document expense processes:
  • Require an approval chain for larger amounts.
  • Prohibit treasurers from signing payments to themselves; use an alternate signer.
  • Consider dual signature options and confirm availability with your financial institution.
• Schedule audits: Base the audit frequency on the number of transactions and service body’s needs.

Face-to-Face and/or Virtual Groups and Service Bodies

Treasurer best practices include:

• Pay expenses promptly.
• Deposit funds in a timely manner.
• Reconcile bank statements with receipts and checkbooks monthly.
• Update the bank signature card when necessary.
• Check local requirements: changes to an account due to rotation of service often require formal minutes from a board meeting to document the request.
• Create and maintain expense forms with appropriate approvals prior to disbursement.
• Collect Seventh Tradition contributions during group/service body meetings.
• Maintain a secure list of passwords and consider using a password vault for all financial accounts; share the list with the group secretary or service body chair or cochair.

3. Budgeting Tasks

Expenses

While each group/service body is autonomous, it is important to know what Seventh Tradition contributions are typically used for.

Face-to-Face and/or Virtual Groups

Typical expenses include (but are not limited to):

• meeting space use, including rent, utilities, supplies, repairs, and furniture;
• necessary equipment and platform fees for hosting virtual meetings;
• literature purchased for use in meetings and/or for public and professional outreach;
• retreat, workshop, OA celebrations, and event costs; and
• newsletter and meeting list expenses.

Service Bodies

Typical expenses include (but are not limited to):

• administrative fees, such as post office box rental or postage expenses,
• phone and/or voice messaging services,
• computer software and hardware,
• travel expenses for World Service Business Conference delegates and region representatives,
• website setup and maintenance,
• applicable governmental business licenses and taxes, and
• various types of insurance.

Budget

The treasurer often has the budgeting responsibilities listed below.

Face-to-Face and/or Virtual Groups

• Budgeting responsibilities will likely be minimal. However, ensure you are aware of any virtual accounts and all group expenses, such as rent, supplies, literature, and platform fees.
• If your group has a financial need and raising funds within the membership is insufficient, consult your intergroup/service board to explore available funding options.
• Maintain a prudent reserve of two to six months’ expenses, based on what is needed to keep the meeting open.

 Service Bodies

• You will likely serve as the cochair of the budget and/or finance committee.
• Request annual budget proposals from committee chairs and board members using the Budget Guidelines for Service Bodies on oa.org.
• Develop an annual budget and present it to your service body for approval.
• Maintain a prudent reserve of two to six months’ expenses and assess the reserve annually based on expenses and anticipated needs.
• Explore ways to reduce service body expenses and increase available funds through fundraising activities.
• Contact the World Service Office to find out what funds may be available for special projects, such as public information and professional outreach, sending a delegate to World Service Business Conference, and/or translation of OA literature.
• If financial needs exceed what can be raised within your intergroup/service board or region, seek advice from your region or from world service on how to raise additional funds.

4. Reporting Tasks

Face-to-Face and/or Virtual Groups and Service Bodies

• Prepare regular reports that include dates and amounts of contributions and present reports on a consistent schedule.
• Share with the group/service body how their Seventh Tradition contributions are being spent.
• Ensure contributions are reported using the group’s/service body’s registered name and/or number and are never attributed to an individual’s name. This is in line with OA’s principles of having no dues or fees for membership, respecting anonymity, respecting data privacy, and placing principles above personalities.

Service Bodies

• Present periodic reports on Seventh Tradition contributions from affiliated groups at service body meetings to promote transparency and accountability between groups and service bodies.
• Maintain treasury archives and financial records for the appropriate retention period. Ask relevant governmental authorities (local, state/province, national) for specific requirements.
• Submit required financial reporting forms to relevant governmental authorities in a timely manner.
• Oversee regular reviews, such as independent audits, of insurance and financial documents.
• Collaborate with other group/service body treasurers to address monetary matters. Group, intergroup, service board, and region treasurers are encouraged to meet and exchange ideas to share experience and improve practices.

Note regarding rotation of service: When transitioning from one treasurer to another, the outgoing treasurer should assist in training the incoming treasurer to ensure a smooth rotation of service. In addition, the oa.org website offers valuable resources for incoming group/service body treasurers. (See the resource list at the end of these guidelines.)

5. Distributing Tasks

Concept Twelve: The spiritual foundation for OA service ensures … sufficient operating funds, plus an ample reserve, shall be OA’s prudent financial principle.

Groups/service bodies should avoid holding on to surplus (excess) funds unnecessarily. These funds should be distributed according to group conscience.

Surplus Funds

Surplus (excess) funds are defined as the money that remains after expenses are accounted for. Expenses include:

• prudent reserve (Refer to the Fundraising and Prudent Reserve Guidelines for Groups and Service Bodies on oa.org.)
• prepaid registrations (e.g., conventions or workshops)
• outstanding expenses (e.g., unpaid rent)
• sending representatives to assemblies and World Service Business Conference
• planned upcoming projects (e.g., public information and/or professional outreach campaigns)
• general cash flow needs (It is important to account for upcoming expenses before determining surplus. Looking at historical expenses and upcoming bills will help guide you.)

Affiliated Face-to-Face and/or Virtual Groups

After accounting for expenses, treasurers are encouraged to follow the Board of Trustees’ suggested contribution percentages. Decisions regarding the distribution of surplus funds should be confirmed through group conscience. OA’s suggested percentages are:

• 50% to the affiliated intergroup or service board
• 40% to the world service general fund
• 10% to the affiliated region

Unaffiliated Face-to-Face and/or Virtual Groups

If your group is unaffiliated with a specific intergroup/service board, it is still supported by your geographic or virtual region, world service, and the World Service Office. Contribution percentages should be determined by group conscience. For example, if an unaffiliated group receives US$100 in contributions, the balance, after expenses, is split fifty-fifty between the region and world service general fund.

Service Bodies

Some suggested methods for service bodies (intergroup, service board, and region) to distribute funds through group conscience include:

• Percentage-based contributions: Service bodies may allocate an agreed-upon percentage (e.g., 10% of gross revenues) to the world service general fund quarterly or annually.
• Fixed contributions: Service bodies may commit to contributing a specific amount to the world service general fund quarterly or annually. After the budget year closes, determine if your service body has surplus funds (funds beyond what’s needed for expenses and a prudent reserve). Send surplus funds to the world service general fund to support carrying the OA message worldwide.
• Additional service board contributions: Language, national, and specific-focus service boards may also contribute to the world service general fund and the service body they are affiliated with.

Note regarding an alternative contribution structure: Some service bodies choose to make contributions before covering expenses. The percent the service body allocates is determined by group conscience. For example, if an intergroup/service board receives US$100 in contributions, it first allocates 10% (US$10) to be split between its region and world service.

All service bodies should communicate effective methods for contributions.

• Provide guidelines on your service body’s website for sending Seventh Tradition contributions.
• Remind affiliated groups/service bodies to always include their registered number and/or name with every contribution.
• Advise affiliated groups that their treasurer can send contributions via check, money order, or electronically using their digital payment platform (e.g. Venmo, PayPal, etc.).

Note regarding OA’s QR code for contributions: OA has created a QR code groups and service bodies can use to make Seventh Tradition contributions easier and faster. Find OA’s QR code at oa.org/contribute.

6. Complying Tasks

Face-to-Face and/or Virtual Groups and Service Bodies

To ensure compliance with governmental guidelines, determine the type of entity your service body operates as.

• Groups are often covered under the umbrella of their affiliated intergroup/service board.
• Service bodies may be structured to comply with specific governmental requirements, such as nonprofit corporation, corporation, or other available entities.

Each state, province, country, and/or municipality may have specific reporting requirements. Seek guidance from local accounting professionals or small business organizations (e.g., in the United States, the Small Business Administration) for accurate information.

Service Bodies

• Familiarize yourself with governmental requirements applicable to your service body’s determined business entity. Seek the guidance of a licensed tax professional if you are unsure.
• Comply with applicable governmental requirements. Prepare and file all required country, state, and/or municipality reports. Requirements will vary based on your geographic location.
• Review historical records for guidance or contact the appropriate government department for assistance.

Tips for Treasurers

“Together we get better” applies to service positions too! If you are uncertain or need guidance with treasurer responsibilities, there are many resources, including:

• Past treasurer(s): Ask fellows who have served in this capacity, as they are often the best source for advice on handling your service position.
• Peers: Connect with others currently serving in a similar role or with similar responsibilities (e.g., group-treasurer-to-group-treasurer).
• Intergroup/service board treasurer: Seek insight from an experienced fellow acting as treasurer at this service level.
• Region treasurer: Use your region’s website to contact the fellow serving as treasurer for your region.
• Additional resourcesare available on oa.org. See resource list below.

Most important, reach out for help!

Note regarding these guidelines: Thank you for your willingness to serve. These guidelines are intended to provide clarity, confidence, and support as you manage your group’s/service body’s finances. These guidelines are in no way intended to be fully comprehensive, nor should they be construed as requirements for service or as a substitute for professional advice.

Additional resources are available on oa.org:

• Budget Guidelines for Service Bodies
• Fundraising and Prudent Reserve Guidelines for Groups and Service Bodies
• FAQ for OA Group, Intergroup, and Service Board Treasurers
• Sample Monthly Treasurer’s Report
• Seventh Tradition pamphlet
• Seventh Tradition Cycle: Giving and Receiving

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OA Board-Approved
© 2010, 2018, 2025 Overeaters Anonymous, Inc. All rights reserved.
#570

Overeaters Anonymous, Inc. World Service Office
Location: 6075 Zenith Court NE, Rio Rancho, NM 87144, USA
Mailing address: PO Box 44727, Rio Rancho, NM 87174-4727, USA
Telephone: +1 505-891-2664

• Fundraising Ideas
• The Tradition of Self-Support
• The Prudent Reserve
• Guarding our Traditions

Fundraising Ideas

OA events are wonderful for fellowship and recovery, and the funds they generate can help groups and service bodies continue Twelve Step work. Fundraisers that include the use of OA literature reinforce the program and help carry the message.

Suggested fundraisers

Anniversary celebrations

Annual OA events such as Overeaters Anonymous’ birthday and International Day Experiencing Abstinence (IDEA), Unity, and Twelfth Step Within days may be celebrated with a marathon, banquet, or dance. Hold an OA meeting in conjunction with the social event. National holidays can also be special times for fellow OA members to be together. Valentine’s Day dances, Independence Day picnics, Thanksgiving “thank-a-thons,” and New Year’s Eve balls are examples of events with a holiday theme.

Games and activities

A dance or carnival can include games and activities that can be enjoyed for a nominal donation. (Examples: photo booths and face- and/or hand-painting stands.) Raffles, 50/50 drawings, or other games of chance may be offered in areas where state and local laws permit. In addition, raffles or games of chance should be conducted in a manner that does not divert from our primary purpose.

Merchandise sales

T-shirts, mugs, book bags, and other items can be sold at OA events and serve as ongoing fundraisers for groups and service bodies. In accordance with OA World Service Business Conference (WSBC) policy, it is suggested that all sale items be approved by group conscience and that sales be conducted in a manner that will not divert attention from OA’s primary purpose or endorse an outside enterprise.

Auctions

Items or services contributed by OA members can be purchased by the highest bidder.

Boutique

Items donated by OA members may be sold to OA members for set prices.

Talent shows

Members can show off their creativity and raise money.

Gratitude pledges

Members may choose to make special Seventh Tradition contributions to celebrate OA birthdays, memorials, or other occasions. Pledge envelopes can be made available at meetings.

Contribution jars

These could be set out for special causes as well as ongoing needs such as the region representative or World Service Business Conference delegate travel funds, telephone funds, buying office equipment, or scholarships to OA events.

“No Bake” sales

Members contribute money they used to spend on snack or junk food items.

For additional ideas or guidance, contact other service bodies or your region.

The Tradition of Self-Support

OA’s Seventh Tradition states: “Every OA group ought to be fully self-supporting, declining outside contributions.”

A question groups and service bodies must ask themselves is: “Are we truly self-supporting?”

How can our group increase the Seventh Tradition collection?

Group members may not be aware of how important individual contributions are to OA’s continued existence. To bring this point home during meetings, the group treasurer might read aloud OA’s Seventh Tradition and its explanation from the pamphlet The Twelve Traditions of Overeaters Anonymous as the basket is being passed. Group treasurers can also make monthly reports to their groups and make sure the basket circulates to all members. Virtual meeting members may contribute directly to the WSO. To contribute, go to the 7th Tradition Contribution page on oa.org.

How much should our group give to our service body and why?

Many meetings never contribute financially to their service bodies—sometimes because they don’t understand the importance of it, sometimes because they don’t know how. A good guide for making appropriate financial contributions to service bodies is the pamphlet Seventh Tradition of OA. It explains how contributions support service body services such as telephone hotlines, meeting lists, public information, and Twelfth Step Within activities. Groups and service bodies might consider donating these guidelines to each of their meetings. Virtual meetings contribute to their service body and the World Service Office (WSO).

What can service bodies do to encourage contributions?

Service body officers may want to attend meetings that haven’t contributed to the service body and explain the concept of self-support. Monthly service body newsletters can print service body treasurers’ reports to let members know how contributions are being spent. Communications can include the service body, region, and World Service Office addresses to help groups send in their contributions. Service body treasurers should keep in regular contact with group treasurers. Groups that do contribute could be acknowledged through thank-you notes and notices in the service body newsletter.

Am I giving enough?

A personal question members may want to ask themselves is: “Am I still contributing in the same manner as when I first came into the program? I used to spend many dollars on my binge foods; how much do I donate in gratitude for my recovery?” Some individuals make yearly donations to the WSO to express their gratitude for the recovery they have found in OA. Sponsors might share with sponsees the meaning and importance of the Seventh Tradition.

To help OA carry the message of recovery, members may want to give an automated monthly Seventh Tradition contribution. OA accepts contributions from OA members, groups, and service bodies only. An OA member may contribute up to US$7,500 per year to the general fund, up to US$7,500 to any special fund, and up to US$7,500 to honor the memory of a deceased member. To set your monthly contribution, visit the 7th Tradition Contribution page on oa.org.

The Prudent Reserve

What is a prudent reserve?

A prudent reserve is an amount of money set aside to provide a source of funds for situations such as a sudden increase in expenses or an unanticipated loss in contributions with the intention of reserves being used and replenished within a reasonably short period of time. Each group or service body should establish its own prudent reserve policy.

How much money should be in the prudent reserve?

The amount may be determined by figuring operational expenses for a given period of time—for example, the World Service Office has selected three months to calculate its minimum reserve funds. Expenses include such things as rent, telephone, postage, printing, utilities, and salaries, if applicable. The fund should be periodically reviewed to make sure it meets the present and projected needs of the group or service body.

What if our group doesn’t have any extra money?

If a service body finds it can’t fully fund its prudent reserve all at once, fundraising activities such as those suggested in these guidelines may be undertaken to raise the needed monies.

Guarding Our Traditions

It’s the responsibility of all OA members to act as guardians of our Traditions. Not upholding our Traditions often occurs through misunderstanding or misinformation. We need to be constantly alert that we don’t inadvertently make a precedent-setting decision that could adversely affect our own and other OA groups and thus OA as a whole.

For more information, see the OA Handbook for Members, Groups and Service Bodies; Guidelines for OA Events; the pamphlets Seventh Tradition of OA and The Twelve Traditions of Overeaters Anonymous; and the book The Twelve Steps and Twelve Traditions of Overeaters Anonymous, Second Edition.

Note: See Budget Guidelines for Service Bodies for help with creating, monitoring and maintaining budgets.

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OA Board-Approved
©1991, 2008 Overeaters Anonymous, Inc. All Rights reserved. Rev. 5/2023

Overeaters Anonymous, Inc. World Service Office
Location: 6075 Zenith Court NE, Rio Rancho, NM 87144, USA
Mailing address: PO Box 44727, Rio Rancho, NM 87174-4727, USA
Telephone: +1 505-891-2664

Contents

• Introduction
• Purpose of a Budget
• Creating the Budget
• Budget Format
• Determining a Prudent Reserve
• Budget Review
• Revenue Review
• Expense Review
• Additional Budgeting Tips

Introduction

These guidelines are designed to help service bodies (intergroups, service boards, regions) develop an annual process for creating, monitoring, and administering a budget. This enables service bodies to adhere to Tradition Seven: “Every OA group ought to be fully self-supporting, declining outside contributions.”

Purpose of a Budget

A service body’s budget provides a means to plan for the fundraising and expenditures necessary to perform the Twelve Step work of carrying the message within and outside the Fellowship of Overeaters Anonymous. A budget can facilitate planning by allocating projected income against anticipated expenses for the upcoming year.

As the service body develops consensus on group priorities, the budget provides a framework to accomplish the following goals:

• Strengthen the service body and/or member’s sense of ownership and involvement
• Give the board, committees, and representatives of the service bodies clear direction on the suggested activities for the year
• Help the service body operate without fear of financial insecurity

According to Concept Twelve, section (b), “sufficient operating funds, plus an ample reserve, shall be OA’s prudent financial principle.” To continue providing services, Overeaters Anonymous service bodies need to have budgets based on past experience, as well as on current and projected income. A prudent reserve is an emergency fund or savings that allows OA service bodies to carry the message of recovery, even if projected income is not met. The amount may be determined by figuring operational expenses for a given period of time—for example, one to six months. Expenses include such things as rent, telephone, postage, printing, utilities, and salaries, if applicable. The fund should be periodically reviewed to make sure it meets the present and projected needs of the group or service body.

Creating the Budget

Organizations use budgets to agree on how to spend resources in a given fiscal year. It is important to understand the differences between fixed and variable spending, in case of a catastrophic financial event. The service body may ask the treasurer or a budget committee to draft the proposal. The process involves estimating future income and expenses.

Estimating Yearly Income

Yearly income can come from Seventh-Tradition contributions, fundraising activities, and proceeds from retreats, workshops, marathons, etc. In addition, money may be available from OA regions or World Service Office (WSO) to fund special requests; for example, delegate travel to the World Service Business Conference (WSBC) or trustee travel to speak at workshops, professional exhibits, etc. (See oa.org or individual region websites for more information.)

Estimating Expenses

Expenses can be divided into two categories: fixed and variable.

Fixed expenses may include the following items:

• costs for copies
• office rent
• room rent
• post office box
• telephone

Variable expenses may include the following items:

• postage
• professional outreach or public information projects
• Twelfth Step Within activities
• special events
• delegate and region representative travel (and region chair or trustee travel, if applicable)
• newsletter, literature, media library
• ad hoc committees, such as bylaws, budget, etc.
• website development and maintenance
• contributions to other levels of service: service body or WSO

A service body can determine its budget for an upcoming year by reviewing the past year’s budget and considering the need to increase income or decrease expenses. The service body can also ask OA members or committees to submit proposals on how much money they need for certain duties or obligations. Exhibit 1 below is an example of a proposal to the budget committee for travel to a region assembly.

Exhibit 1: Budget Proposal Example

Item	Estimate	Source
Registration Fee	$40	Region Assembly Registration Form
Mileage	$28	200 miles (per internet navigation site software) x 14 cents per mile
Hotel	$240 (plus tax)	Hotel rate of $120 per night plus tax
Meals	$110	$55/day x 2 days
Total Request	$418

(Download Exhibit 1.)

Budget Format

Budgets can be legibly handwritten, typed, or entered into a software program. The advantage of using computer software—whether a spreadsheet or financial program—is the ease of entering, updating, and disseminating data to members.

Exhibit 2: Sample Budget

INCOME	BUDGET
CDs and Electronic Media	$
Convention—Local	$
Convention—State	$
Fundraising	$
Retreat	$
Seventh Tradition Contributions—Group	$
Seventh Tradition Contributions—Individual	$
Workshops	$
TOTAL INCOME	$
EXPENSES	$
Banking Fees/Adjustments	$
Chair’s Expenses	$
Convention—State	$
Delegate Expenses	$
Newsletter	$
P.O. Box Rental	$
Phone Service	$
Professional Outreach/Public Information	$
Secretary—Corresponding	$
Secretary—Recording	$
Seventh Tradition Contributions to Region	$
Seventh Tradition Contributions to World Service Office	$
Twelfth Step Within	$
Ways and Means	$
We Care List	$
Website (for the year)	$
TOTAL EXPENSES	$
INCOME MINUS EXPENSES	$

(Download Exhibit 2.)

How do we reach consensus on the budget?

• The service body’s treasurer reviews the requests and checks for accuracy, and then enters the figures into the budget document.
• The treasurer (or budget committee chair) convenes a meeting where interested members agree to the funding allocation among committees.
• If available funds will not cover all the requests, the service body has two options to align with the service body’s agreed priorities:
  1. To evenly reduce discretionary expenses
  2. To have committee members reduce or eliminate funding for specific work

What is the budget approval process?

The service body’s bylaws may stipulate the approval process. Listed below is one example of the levels of approval:

• budget committee
• executive board
• service body representatives

Determining a Prudent Reserve

A prudent reserve is an amount of money set aside so the service body can function if its income falls below expectations. Voluntary contributions are unpredictable, so service bodies must balance the need to be prudent and ensure stability with the need to carry the message. Many service bodies determine the size of a prudent reserve by establishing a certain percentage of operating expenses. One suggestion is to set aside a minimum of one to six months’ total operating expenses. By examining its financial records for the past one to three years, a service body can estimate its operating expenses and determine a prudent reserve. (For more information about determining a prudent reserve see the Fundraising and Prudent Reserve Guidelines for Groups and Service Bodies on oa.org.)

Budget Review

The power of a budget lies in reviewing and adjusting it. It is wise to conduct regular budget reviews and report variances to the service body. In addition, treasurers should quickly review the budget before each expenditure and review it more formally each quarter.

Revenue Review

If revenues are substantially down, the following actions are helpful:

• Report the decline immediately to the service body, using exact numbers.
• Discuss the necessary corrective steps, which can include formally reducing budgets, if necessary, and consider fundraising events or campaigns to increase contributions.
• Consider doing a formal group inventory. Look for the OA Group Inventory and Strong Meeting Checklist on oa.org in the Document Library.

If revenues are substantially up, the following actions are helpful:

• Celebrate the success through service body announcements.
• Consider adding budget money to areas that would help carry the message.
• Let area groups know how the extra money will be spent.

The adjustments mentioned above should go through the appropriate approval process.

Expense Review

Analyze each expense category to see what is on budget, over budget, under budget, or nearing budget limits.

If expenses are on budget, report this success to the service body.

If expenses are over the budgeted amount, the following actions are helpful:

• Report the increase to the service body and explain the reasons for it.
• Decide how to increase the budget or freeze spending for the remainder of the year.

If expenses are under budget, the following actions are helpful:

• Report the decrease to the service body.
• Determine whether the excess funds can be used elsewhere or held in reserve.
• Determine why the item is under budget and take corrective action.
  1. Is the budgeted item no longer important or necessary? Consider moving the budget allocation to another area.
  2. Is the budgeted item important or necessary but not being carried out? Take immediate corrective action.

Keep in mind that any adjustments to the budget should go through the approval process.

If expenses are nearing the end of their budgeted amounts, the following actions are helpful:

• Alert the appropriate person within the service body so he or she can make adjustments accordingly.
• Review the budget amount for appropriateness.

Additional Budgeting Tips

• Make the budgeting process as simple as possible.
• Involve as many members as you can in financial planning and budgeting. This will take the mystery out of finances.
• Explain to all service body members what the money is being spent on.
• Talk about finances at all levels, emphasizing that every member can contribute to the service body’s financial health.
• Put excess revenues back into services that help carry the message. If revenues are substantially up, it may be appropriate to increase spending above budgeted amounts, or to increase Seventh Tradition contributions to the region or World Service Office (WSO).
• Even if revenues are up, the service body should approve spending above budgeted amounts prior to committing to the expenditure.
• Treasurers should check budgets before reimbursing anyone, and the service body should approve any reimbursement amounts not in the budget.
• Financially stable service bodies and strong recovery in an area usually go hand in hand.
  1. Seventh Tradition contributions usually follow recovery.
  2. If revenues are down, focus on recovery.
  3. If revenues are up, celebrate recovery and carry the message even more.
• Service bodies that participate in the service structure above intergroup level tend to become stronger financially. If revenues are down, resist the temptation to stop sending representatives to region, national/language service board, and world service events. Participation in these events brings fresh ideas that help carry the message, thus strengthening service bodies financially.
• Contribute year-end cash surpluses to the wider Fellowship according to the group conscience in your area. Groups frequently choose to send 50 percent of excess funds to their intergroup or service board, 10 percent to their region and 40 percent to WSO. Groups may also choose to contribute all excess funds to their intergroup/service board, and allow those service bodies to contribute to the region and WSO.
• Always put money above the prudent reserve back into recovery-related services, or contribute year-end cash surpluses to the wider Fellowship according to the group conscience in your area.
• Relate the service body’s total costs to the number of groups supported by that service body. One region that had a financial crisis used this approach: First, the region divided its expenses by the number of groups in that region, thus coming up with an average per group. The region used this average to arrive at a range of suggested contributions from each group. The region then sent a letter or email to each group, explaining the status of the region’s finances and asking all groups to consider contributing within the suggested range. This proved to be an effective communication: The region’s income increased by 66 percent in the first year after the letter was sent, and by 48 percent in the following year. This approach was successful because the request was clear and simple and the suggested contribution was manageable. It provided a goal for less-affluent groups and allowed more-affluent groups to perceive they were assisting the other groups.

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OA Board-approved
©2008 Overeaters Anonymous, Inc. All Rights reserved. Rev. 5/2023.

Overeaters Anonymous, Inc. World Service Office
Location: 6075 Zenith Court NE, Rio Rancho, NM 87144, USA
Mailing address: PO Box 44727, Rio Rancho, NM 87174-4727, USA
Telephone: +1 505-891-2664