The financial year coincides with the calendar year.
Every territory, country or region adhering as an Ordinary Member or applying for Ordinary Membership shall establish a Committee of IUBS, consisting of at least five members. The committee shall designate a Representative and a Deputy to whom all official correspondence may be addressed.
The territorial, national or regional Committee shall act as intermediary between its adhering bodies and the Secretariat of the Union, inform biologists within its territory about the Union's activities, and seek to promote the aims of the Union.
The Executive Committee shall meet in person at least once between consecutive Assemblies, and conduct business by electronic means at other times. It decides the place of its next meeting, giving consideration to the need to achieve reasonable geographical distribution over time.
In cases of extreme urgency between meetings, the Executive Committee may delegate all or part of its powers to an Emergency Committee consisting of the President and two other members.
To enable Ordinary Members' committees to participate actively in the work of the Union between triennial General Assemblies, the President and/or Secretary General shall consult with these organizations at least annually.
The Secretary General and/or Secretariat will inform all Scientific Members in advance (and in a timely manner) of the meetings of the Executive Committee.
Each Ordinary, Scientific and Associate Member may send a Representative, at its own expense, to meetings of the Executive Committee. Such representatives have no voting rights.
The Union has the following sources of income, which are administered by the Treasurer:
The Executive Committee is responsible for enacting the programme adopted by the General Assembly and for promoting the activities of the Union during the intervening years. For this purpose, it may appoint any Committees or Working Groups that it deems appropriate.
The services of the Officers and other members of the Executive Committee are unpaid, but necessary expenses incurred by any Executive Committee member may be reimbursed.
The President is responsible for taking all appropriate steps to implement, through the Executive Committee, the decisions of the General Assembly, and for directing the activities of the Union.
The Secretary General is responsible for the Union's official correspondence on matters of general policy, and for implementing the decisions of the Executive Committee.
The Treasurer is responsible for the finances of the Union, in accordance with the decisions of the Executive Committee.
The Treasurer's accounts shall be audited after the end of each calendar year by qualified auditors appointed by the Treasurer in consultation with the Executive Committee. The auditors shall present annual reports to the Executive Committee and to the General Assembly.
The Officers and Executive Committee shall be assisted by a full-time Executive Director, and by any other Secretariat staff approved by the Executive Committee. Salaries, terms of appointment, duties and periodic review shall be determined by the President in consultation with the other Officers. The Executive Director and Secretariat report to the Executive Committee via the President, and are responsible for implementing decisions of the General Assembly, the Executive Committee and the Officers.