Auditor

Has everyone signed the roster?

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

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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.

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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.

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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!

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AYSO Financial Procedures

NAP – The National Accounting ProgramOutlined in Treasurer ManualMost AYSO Treasurers do not have financial backgrounds

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Auditor Job Descriptions

Regional AuditorArea AuditorSection AuditorNo National Auditor – done by independent Certified Public Accounting firm

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AYSO Acronyms

RCCVPAADIFSAINAPMDRF

Regional Commissioner

Child Volunteer Protection AdvocateArea Director

Information Form

Soccer Accident Insurance

National Accounting Program

Monthly Deposit Report Form

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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.

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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.

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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 Director

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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.

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Training andTime Commitment

Orientation by RC (or AD if Area Auditor).Certification course – Safe Haven®. Treasurer WorkshopAny 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.

REQUIRED.

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Reference Materials

Treasurer manual

Auditor manual

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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?

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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.

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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.

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Who is included during my audit?

Treasurer Registrar - possibly RC (or AD) - possibly

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How do I go about it?

Use the checklist.

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Note any issues

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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.

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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.

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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!You help protect the KIDS’ MONEY!!

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Thank you for attending Financial Auditor

Please remember to also attend:

Safe Haven

Treasurer Training

eAYSO for Treasurers Workshop2013 28