Auditor

2013 2

Has everyone signed the roster?

Please use your legal name, home address and phone, and birth date

Objectives

• To understand the importance of your position in the Section/Area/Region.

• To understand your job description and the importance of following it.

• To review the recommended AYSO audit procedures.

2013 3

. . .

Why do we need Auditors?

• AYSO is a single nonprofit organization.

• Certain financial standards must be followed to maintain this status.

• The assets of each Region belong to the entire organization.

• The liabilities of each Region belong to the entire organization.2013 4

. . .

Problems within AYSO

• One Region could not pay all of their end of season expenses!

• One Regional Treasurer transferred $24,000 to their own account!

• One Region was missing $120,000 in cash!

• One Regional Commissioner took their family on a trip to Hawaii paid for with AYSO funds!

2013 5

AYSO Financial Procedures

• NAP – The National Accounting Program

• Outlined in Treasurer Manual• Most AYSO Treasurers do not have

financial backgrounds

2013 6

. . .

Auditor Job Descriptions

• Regional Auditor• Area Auditor• Section Auditor• No National Auditor

– audit done by an independent Certified Public Accounting firm

2013 7

. . .

AYSO Acronyms & Initializations

• RC• CVPA• AD• IF• SAI• NAP• MDRF

2013 8

Regional Commissioner

Child Volunteer Protection AdvocateArea Director

Information Form

Soccer Accident Insurance

National Accounting Program

Monthly Deposit Report Form

Duties and Responsibilities• Perform annual “check-up” using

the questionnaire/checklist that we’ll review later – a spot check only.

• Review the NAP report periodically. • May be asked to assist another

Region.• Must report to Section Director or

National Office any large unusual transactions.

2013 9

. . .

Qualifications and Desired Skills

• Do not have to be financial professional.

• AYSO Treasurer experience not required.

• Must be independent and objective.

• Be honest and ethical.2013 10

. . .

Restrictions

• Cannot be a voting board member.• If previous Treasurer, cannot audit

your own work.• Immediate family members cannot

be:• Regional Commissioner• Treasurer• Area Director• Section Director2013 11

. . .

Supervision

• Regional Auditor reports to the Regional Commissioner or above.

• Area Auditor reports to the Area Director or above.

• Section Auditor reports to the Section Director or the National Office.

• These could change if you suspect problems.2013 12

. . .

Training andTime Commitment

• Orientation by RC (or AD if Area Auditor).

• Certification course – Safe Haven®. • Treasurer Workshop REQUIRED• Any Auditor, Treasurer or Financial

Annual updates that may be offered.• Time Commitment:

• Periodically – 1 hour or so per month;• Annually – About 4 to 6 hours.

2013 13

. . .

Reference Materials

• Treasurer manual

• Auditor manual

2013 14

. . .

It’s Audit Time!

• Where do I start?• When do I perform the audit?• Who is included in my audit?• How do I go about it?• What do I do if I need help?

2013 15

. . .

Where do I start?

• Notify the Treasurer of your audit plan and when you would like to begin.

• Send a Request for Documents Memo to the Treasurer.

2013 16

When do I perform the audit?

• Perform the audit sometime after the end of the fiscal year (June 30).

• Also, additional audits may be required because of a change in RC (AD) or Treasurer.

2013 17

. . .

Who is included during my audit?

• Treasurer • Registrar - possibly• RC (or AD) - possibly

2013 18

. . .

How do I go about it?

• Use the checklist.

2013 19

2013 20

2013 21

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Note any issues

2013 24

How do I go about it?

• Use the checklist.• Common sense.• Perform the “smell test”.• If it “smells bad” it probably is bad.• Don’t accuse a volunteer.

2013 25

What do I do if I need help?

• Contact your Area Auditor or Area Director.

• Contact your Section Auditor or Section Director.

• Contact the National Office.

2013 26

. . .

Conclusions

• You need to understand the importance of your position in the Section/Area/Region.

• You need to understand your job description and the importance of following it.

• You help control the financial stability of your Region.

• AYSO is one entity!2013 27

. . .

And NOW…

A Customer Service

Announcement28

Customer Service Advice From an Expert

“Whatever you do, do it well.

Do it so well that when people see you do it they will want to bring others and show them how well

you do what you do.” Walt

Disney

Great AYSO Soccer Starts with Great Communication Each player and parent should know how to reach their Region leadership from a tool provided for them to reference at home

Brochure

Flyer

Bookmark

Business Card Magnet

Each year, the AYSO National Office

receives thousands of calls/emails from concerned families who can not reach their local Region or do not get replies to questions about…

…player registration/VIP program …coach, team, practice time, location …volunteer points, referee points …playoff criteria and participation

…refunds, uniform returns, next registration

They would rather be communicating with you! Reachable

phone and email

publicized 800-555-AYSO - region2014@net.netW

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te u

p to

dat

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Make sure

there is room for message

sREPL

YASA

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Thank you for attending Financial Auditor

Please remember to also attend:

Safe Haven®

Treasurer TrainingeAYSO for Treasurers

2013 33