This is important stuff. What kind of religion would we be if our values were not brought to life in the way we organize ourselves? Unitarian Universalism is governed by congregational polity. That means that the highest authority in our tradition are individual congregations. And since we practice the democratic process, that means our members, not the minister, not a pope, bishop or cardinal - our members are the highest authority.
Our congregations elect a nominating team, which in turn nominates a slate of board candidates for approval by the congregation. The board then makes policies and manages finances which are restrained by by-laws that are also voted on by the congregation. Procedure and policies are a joint effort of minister, staff, teams, and the board.
We are guided by the covenant and mission created by this community along with the values held to within our larger tradition to create by-laws, policies, and procedures which ensure a governance system in which things get done well, safely, and with love at the center.