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HOW TO MANAGE YOUR WAY TO A CLEAN AUDIT Finance/Legal/Audit Workshop D-Train 2011

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HOW TO MANAGE

YOUR WAY TO A

CLEAN AUDIT

Finance/Legal/Audit Workshop

D-Train 2011
WORKSHOP OVERVIEW

The team

The goal—revealing our audit secrets…to you

The plan

Brief presentation

Requirements

Common pitfalls

Questions and Answers The End
Any Organization with Funds

Needs:

Books and Records

Rules for Spending

Responsible Person

Controls
Books and Records

Check book

Bank statements

Budget

Receipts

Form 7025
Rules for Spending

AUXMAN—any authorized purpose

Budget

Resolutions at meetings

Standing rules (emergencies)

Check signing authority
Responsible Person(s)

AUXMAN—what it says?

Unit Leaders are always responsible

(CEO)

FNs have line responsibility (CFO)

Members spending in program areas
Controls

Budget, as amended

Your internal procedures

Unit audit committee

District Audits
District Audits

District-wide program

Goal—once every three years

Supportive review of your books and records

Corrective, but non-punitive
Committee and Process

DSO-FN

Legal Representative

Senior Leadership Representative (the

been there, done that person)

Request for records, submission,

review, questions and final report
Process

Typically by Division

Occasionally when otherwise necessary

You deliver three (3) years of income and

expense records, receipts, budgets, bank

statements and 7025’s

AC goes over your records as a team

AC clarifies issues

AC suggests ways you can improve your process
Your Budget

Every unit needs an approved Budget

Easily amended/supplemented

FC Discretionary—Standing

Rules/Budget

Resolutions—reflect in your minutes

Keep contemporary records

Get it from the old FN…
Sample Budget

Insert a simple budget example…
Supporting Documents

Bank statements

Check registers

Receipts

Minutes/Resolutions

7025’s
Form

7025
Form

7025

pg 2
Common Pitfalls

Missing budgets

Missing bank statements

Unreconciled accounts

No authority for expenditures

Missing receipts

Lack of original receipts
THE AUDIT…

Three years of books and records

7025’s

Budgets

Bank statements

Original receipts

Original receipts

Original receipts…what kind of receipts?
The Bottom Line

Make a plan

Have a budget

Get approval where needed

Keep good records

Have fun and boat safely….

Thank you.
Don’t leave your unit finances

hanging out there.

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