Book VII · PUBLIC

UGL Operations Codex – Book VII: Finance, Capital & Resource Governance

UGL shall maintain accurate books, approved budgets, financial reporting, approval limits and segregation of duties proportionate to League scale.

Working Draft - Pending Formal AdoptionVersion 0.9PUBLIC
UGL-CODEX-VII
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Status
Working Draft - Pending Formal Adoption
Version
0.9
Classification
PUBLIC
Effective
Not effective until formally adopted
Authority
United Gaming League
Document
UGL-CODEX-VII

1. Financial Governance

  1. UGL shall maintain accurate books, approved budgets, financial reporting, approval limits and segregation of duties proportionate to League scale.

2. Budgeting

  1. Budgets should connect strategic priorities, competition calendar, workforce, technology, events, media, reserves and risk.

3. Treasury

  1. Cash management, bank authority, payment approval and liquidity controls shall be documented.

4. Revenue and Cost Allocation

  1. Central and Club revenue flows should be governed by explicit agreements and schedules. Accounting treatment shall not be used to disguise authority or obligations.

5. Capital

  1. Capital planning shall consider long-term League continuity, working capital, event obligations, infrastructure and resilience.

6. Compensation

  1. Compensation systems should support lawful, competitive and sustainable employment. Salary, prize, reimbursement and incentive payments must be distinguished in records.

7. Internal Controls

  1. Material payments, related-party transactions, procurement and high-risk financial actions require appropriate review and documentation.

8. Public Edition

  1. Detailed private capitalization, banking, payroll, tax positions and confidential economic arrangements remain outside the public edition unless disclosure is required.