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CS Professional · CSR and Social Governance · Model Code for Meetings of Non-Corporate Entities

The chairperson of Sharma Family Trust signed the minutes of a trustees' meeting. Later, trustee Meera notices that the amount sanctioned for a scholarship was recorded as ₹50,000 although ₹30,000 was actually approved. What is the proper course?

The error should be raised at the next meeting and the correction approved and recorded in that meeting's minutes. Signed minutes are never overwritten or replaced, because altering a signed record destroys its integrity; the correction is made transparently by a later recorded decision.

  1. AMeera should overwrite the figure in the minute book with ₹30,000
  2. BThe secretary should tear out the page and rewrite it
  3. CIgnore it, since signed minutes can never be corrected in any way
  4. DPlace the correction before the next meeting and, once approved there, record it in that meeting's minutes without tampering with the signed entryCorrect

Explanation

Once signed, minutes must not be altered or replaced. An error is corrected by a proper decision at a subsequent meeting, recorded in that meeting's minutes. Overwriting or removing pages compromises the integrity of the record, and ignoring the error leaves a wrong record.

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