Transcript Auditor PowerPoint Presentation
Auditor
Has everyone signed the roster?
2013
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?
2013 • • • • 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
2013 • • • • 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 Program Outlined in Treasurer Manual Most AYSO Treasurers do not have financial backgrounds 2013 . . .
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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 Regional Commissioner Child Volunteer Protection Advocate A rea Director Information Form Soccer Accident Insurance National Accounting Program Monthly Deposit Report Form 8
Duties and Responsibilities
2013 • • • • 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
2013 • • • 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 11 . . .
Supervision
2013 • • • • 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 and Time Commitment 2013 • • • • • 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; • . . .
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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 2013 24
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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.
• 2013 AYSO is one entity!
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And NOW…
A Customer Service Announcement
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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 Business Card Magnet Brochure Bookmar k Flyer
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!
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Reachable phone and email publicized
800-555-AYSO
Make sure there is room for messages REPL Y ASAP
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Thank you for attending Financial Auditor
Please remember to also attend:
Safe Haven ® Treasurer Training eAYSO for Treasurers
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