Auditor. Auditor Manual

Transcription

1 Auditor Auditor Manual

2 The AYSO National Office TEL: (800) FAX: (310) All rights reserved American Youth Soccer Organization Reproduction in whole or in part is encouraged provided no changes are made to content and the Auditor Manual is referenced. 2 Auditor Manual

3 Contents AYSO VISION & MISSION 4 AYSO Vision 4 AYSO Mission 4 ROLE OF REGIONAL AUDITOR 5 KEY RESPONSIBILITIES 7 Regional Auditor Position Description 8 Auditor Checklist 10 Checklist Instructions 10 Other Items and Assistance 22 CONCLUSION 23 Audit Forms 24 Area Auditor 34 NOTES 36 Auditor Manual

4 AYSO Vision & Mission The American Youth Soccer Organization was established in 1964 with the dream to bring soccer to American children. AYSO continues to be a leader in providing quality youth soccer programs. AYSO Vision To provide world class quality youth soccer programs that enrich children s lives. AYSO Mission To develop and deliver youth soccer programs in a fun, family environment based on the AYSO philosophies: Everyone Plays: Our goal is for kids to play soccer so we mandate that every player on every team must play at least half of every game. Balanced Teams: Each year we form new teams as evenly balanced as possible because it is fair and more fun when teams of equal ability play. Open Registration: Our program is open to all children between 4 and 19 years of age who want to register and play soccer. Interest and enthusiasm are the only criteria for playing. Positive Coaching: Encouragement of player effort provides for greater enjoyment by the players and ultimately leads to better-skilled and bettermotivated players. Good Sportsmanship: We strive to create a safe, fair, fun and positive environment based on mutual respect, rather than a win-at-all-costs attitude, and our program is designed to instill good sportsmanship in every facet of AYSO. Player Development: We believe that all players should be able to develop their soccer skills and knowledge to the best of their abilities, both individually and as members of a team, in order to maximize their enjoyment of the game. 4 Auditor Manual

5 Role of Regional Auditor In order to improve financial controls at the Region level, it is recommended that any Region with an annual budget over $20,000 (or 500 players) appoint a Regional Auditor. This practice is essential for creating the appropriate system of financial control with specific checks and balances. Each AYSO Region has the privilege and obligation to manage its local financial affairs through a Regional treasury for which the Regional Commissioner is ultimately responsible. The Regional Commissioner MUST appoint a separate Regional Treasurer, who may not be a member of his/her immediate family or household, for the specific duties of Regional treasury management. A Regional Auditor, on the other hand, must be selected and approved by the Regional Board. The basic function of the Regional Auditor is to assist the Regional Board in its fiduciary responsibilities to protect the Region s assets by reviewing and monitoring the Region s financial controls and records. The Regional Auditor reports to the Regional Board. To preserve the Regional Auditor s independence, it is essential that the following policies be followed: 1. The Regional Auditor shall be selected and approved by the Regional Board and only a majority vote of the Regional Board may remove a Regional Auditor. This is true if even the Region decides to utilize an Area or Section Auditor. 2. The Regional Auditor SHALL NOT be a voting member of the Regional Board and cannot participate in the management of the Region. 3. The Regional Auditor SHALL NOT be an authorized signer on any Regional checking or savings accounts. 4. The Regional Auditor SHALL NOT be a member of the Regional Commissioner s or Regional Treasurer s family or household. 5. An Area or Regional Auditor may not audit his/her own work. If previously a Treasurer or Regional Commissioner, an Auditor should wait at least two years before being appointed to audit the same accounts. The American Youth Soccer Organization (AYSO) is a nonprofit, tax-exempt corporation, registered with the United States Internal Revenue Service, the State of California Franchise Tax Board and the State of California Registry of Charitable Trusts. In order to maintain this tax-exempt status, AYSO, which is a composite of all the Regions and the National Organization, is required to file detailed financial Auditor Manual

6 reports with federal, state and local agencies. The Regional Treasurer plays an important role in this process. Our Federal Identification Number is Our income tax-exemption status is determined by Section 501(c)(3) of the United States Internal Revenue Code and by Section 23701(d) of the State of California Revenue and Taxation Code. AYSO is also registered as a foreign corporation in each and every state where we have an active Region. The Organization s fiscal year is July 1 through June 30. Regional Auditors play a vital role in AYSO s ability to provide world class youth soccer programs that enrich children s lives by helping to safeguard Region assets for those very children. In return, AYSO wants to ensure all its volunteers receive the maximum protection under the Volunteer Protection Act of 1997 and therefore requires that all volunteers: 6 Complete, sign, and submit a Volunteer Application each year, Be authorized to do their jobs by the Region, Area or other AYSO authority, Act within their Position Descriptions and the scope of AYSO Policies, Procedures and Guidelines, Complete Safe Haven Training, and be properly trained in their jobs. Auditor Manual

7 Key Responsibilities Key Responsibilities The primary responsibilities of the Regional Auditor include review of the Region s accounting practices and verification that they are in compliance with the AYSO Reference Book, the Treasurer s Manual and this Auditor s Manual. Auditors must: Check on a regular basis to verify that the internal control procedures identified in the Treasurer s Manual are being followed. Review the canceled checks, bank deposits and bank transfers monthly. Review the reconciliation of the Region s bank and savings accounts monthly. Review the financial report prepared by the AYSO National Office (NAP report). Compare actual revenues and expenditures to the Region s Annual Budget and analyze any material variance. Submit a report at Regional Board meetings. At least annually, or more frequently if requested, submit a report to the Area Director with a copy to the Regional Commissioner. When a Regional Auditor is not appointed, most of these control functions fall on the shoulders of the Regional Commissioner, and in many cases, end up being neglected. The addition of the Regional Auditor position will help Regional Commissioners and their Regional Boards in the performance of their fiduciary responsibilities. If at any time an Auditor has reason to suspect that Regional, Area or Section funds are being mishandled or are the subject of fraud or theft, the Auditor shall immediately convey via telephone or such suspicion as well as all related evidence to the Chief Financial Officer (cfo@ayso.org) or his/her designee at the AYSO National Office. Additionally, the Auditor should immediately notify the appropriate Section Director of such suspicions. At the discretion of the Section Director, the Area Director will be timely notified. Auditor Manual

8 Key Responsibilities Regional Auditor Position Description Regional Auditor Position Description 8 Auditor Manual

9 Key Responsibilities Regional Auditor Position Description Auditor Manual

10 Key Responsibilities Auditor Checklist Auditor Checklist In order to assist the Auditor with their job responsibilities, an Auditor Checklist has been developed for their use. This checklist includes all the different steps and questions that the Auditor should perform as part of their annual review. There is one checklist for Regions and another checklist for Areas. The Auditor Checklist is divided into three sections within an Excel spreadsheet. This checklist can be printed out and filled in manually, or it can be completed online and then printed out. Most of the items within the file are protected and the detail cannot be changed or altered. The first section of the checklist (tab marked Cover Sheet Information in the Excel workbook), lists the general information concerning the Region/Area including the number of bank accounts, the signers on those bank accounts, and the contact information for both the Regional Commissioner/Area Director and the Treasurer. The second section of the checklist (tab marked Procedures in the Excel workbook) includes the specific process or audit steps that should be reviewed/performed while auditing the financial documents of the Region. The third section of the checklist (tab marked Findings and Sign-off Sheet in the Excel workbook) is where any specific audit findings are noted. The AYSO Auditor, Regional Commissioner, Area Director and Section Director signatures are required to ensure disclosure of all findings. Checklist Instructions Cover Sheet Information The main purpose of the cover sheet is to determine how many bank accounts the Region/Area has and who the signers are on each account. This information will be needed when cancelled checks and other documents are reviewed. This cover sheet also captures the Regional Commissioner or Area Director and Treasurer contact information as well. The first step should include verification that all Region/Area accounts are in compliance with National Accounting Program (NAP) policies regarding signatories: At least three, preferably four, authorized signatures the RC, the Regional Treasurer (required signatories), and whenever practical, the Area Director and one other Regional Board member should be on file with the banking institution and the AYSO National Office for all checking, savings, CD s, Money Market and Investment accounts. The authorized signers CANNOT be members of the same family or the same household. 10 Auditor Manual

11 Key Responsibilities Checklist Instructions Procedures The second part of the auditor checklist is referred to as the Audit Steps or Procedures. There are three parts to the procedures section: General Items, Cash Receipts, and Cash Disbursements. Auditor Manual

12 Key Responsibilities Checklist Instructions General Items: Audit Step or Procedure Yes No 1. A Treasurer has been appointed to keep the regional financial records. 2. The Treasurer has attended one of the following AYSO training courses: Treasurer on-line, Treasurer, Budgeting, and/or Auditor training. 3. The bank accounts are reconciled on a monthly basis. 4. The person who reconciles the bank accounts is not a signatory on those accounts or it is reviewed by someone not a signatory. 5. The Area Director is a signer on all bank accounts. 6. An annual budget is prepared and filed with the National Office on a timely basis (by June 1) with a copy being sent to the Area Director. 7. The region has an internal report that compares the income and expenses listed on the NAP report to the yearly budget. 8. The RC reviews the monthly financial report prepared by the National Office and questions unusual expenditures and less then normal receipts, if any. 9. If an audit was completed previously, the audit report is available and reviewed. (Follow-up on any items noted.) 10. All documents and records requested in advance of the audit were available for review. 11. There were no financial records that were lost, missing and/or not made available in a timely manner. 12. All un-coded credits/deposits or un-coded debit/checks have been corrected. 13. No Petty Cash accounts were maintained by the Region. 14. The were no records of bank transfers made either by telephone or electronically. Cash Receipts: 1. When handling cash, there are at least two people present (not from the same household). 2. Was a cash receipt book maintained? 3. Are receipts given to each payee? 4. Cash is deposited no later than the next banking day. 5. For any in-person registration events conducted by the Region, are there properly completed copies of Registration Reconciliation Form or other evidence that two or more persons reconciled the number of players registered with the payments collected during the event? 6. The product of the number of players registered times the registration fee equal the total deposits as shown on the NAP report. 7. Bank deposit slips are prepared in duplicate and a copy retained. 8. Supporting documents are retained for five years showing receipts for sponsorships, donations and other fundraising activities. 9. When transfer deposits are made from other Regional accounts (tournament or fundraising), these source accounts are also on NAP. 10. Receipts/acknowledgements are given to donors, sponsors, etc. Cash Disbursements: 1. The authorized bank signature card is up to date and accurately names the current authorized check signers. (Refer to list.) 2. None of the authorized check signers are from the same household. 3. All checks imprinted with Two Signatures Required. 12 Auditor Manual

13 Key Responsibilities Checklist Instructions 4. All checks imprinted with either American Youth Soccer Organization or "AYSO" 5. There are no signed, blank checks. 6. All payments and reimbursements are made by check. 7. There are no payments made with cash. 8. The RC, the Treasurer or any other volunteer reviews the cancelled checks at least annually. 9. The monthly bank statements for ALL bank accounts are mailed to the National Office. 10. There are no credit card statements. 11. There were no cash or check advances given to volunteers. 12. If there was an unforeseen reason for a cash or check advance given to a volunteer, are there receipts that match the amount of the advance and indicate any cash returned. 13. The Region prepared the required 1099 information based upon independent contractors and submitted it to National Office by January 10 following each year under review. 14. While actually examining invoices, receipts, cancelled checks, etc. (NOTE: this is to be done on a test basis, not a 100% examination of all transactions, see also Auditor Manual) please note the following: a. There are no missing blank checks. b. Checks are only used in numerical order. c. Unused blank checks are stored in a locked container. d. Cancelled checks have two signatures on them. e. Payments are consistent with AYSO policies, e.g., no personal expenditures. f. Payments are consistent with Regional Guidelines or Standard Regional Guidelines (obtain copy from Regional Commissioner) g. Checks are properly marked with the correct NAP account codes for the type of expense. h. Paid invoices show proper cancellation. (Marked paid with check number and date paid.) i. Paid invoices are carefully filed using a logical filing method. (Alpha, numerical or chronological). j. Paid invoices are retained for seven years. k. Unpaid invoices, if any, were checked and none of them were dated more than 60 days prior to the date of the audit. l. No board member is a vendor or provides paid services. m. If board members are also vendors or suppliers, they do not approve their invoices for payment and they have a conflict of interest statement on file. n. Check signers do not sign checks made payable to themselves. o. Checks are not made payable to CASH. p. The amount on the cancelled checks matches the amount on the paid invoices. q. Endorsements on checks match the payee. r. Check data (payee or amount) has not been altered. Auditor Manual

14 Key Responsibilities Checklist Instructions General Items These items are the general operating financial requirements of the Region or Area. 1. A Treasurer has been appointed to keep the Regional financial records. Look-up or have the Regional Commissioner/Area Director confirm that a Treasurer has been appointed and properly reflected in eayso. 2. The Treasurer has attended one of the following AYSO training courses: Treasurer on-line, Treasurer, Budgeting, and/or Auditor training. Once again, look-up or have the Regional Commissioner/Area Director confirm in eayso that the Treasurer has received proper training and certification for their position. 3. The bank accounts are reconciled on a monthly basis. Obtain copies of the bank statements and the related bank reconciliations. The bank reconciliations can be accomplished by completing the reconciliation on the reverse of most bank statements or any other reconciliation that may have been performed. Review the reconciliations to make sure that they appear proper and that the numbers agree with all of the sources that they come from; i.e. bank statement, check book, etc. 4. The person who reconciles the bank accounts is not a signatory on those accounts or it is reviewed by someone not a signatory. While reviewing the bank reconciliation, determine who prepared it. If the Treasurer prepared it, determine if it was reviewed by someone else by possibly an initial or some other notation on the reconciliation. 5. The Area Director is a signer on all bank accounts. This possibly could be a difficult item to properly verify. Ask if there is a copy of the bank signature card that was retained by the Treasurer. If not, ask who the signers are on each account (this information gets entered on page one of the report). 6. An annual budget is prepared and filed with the AYSO National Office on a timely basis (by June 1) with a copy being sent to the Area Director. Ask to view a copy of the budget. Determine the signature dates on the budget. If possible, view the date that the budget was received by the AYSO National Office on eayso. A pdf copy should be maintained under the Treasurer drop down on eayso under Region (Area, if an Area budget) Reports. 7. The Region has an internal report that compares the income and expenses listed on the NAP report to the yearly budget. 14 Auditor Manual

15 Key Responsibilities Checklist Instructions Most regions maintain their own accounting on Excel, Quicken, QuickBooks or other accounting software. Ask the Region (or Area) if they maintain their own and request copies for the time period that under review. Compare these reports to the NAP reposts received from the AYSO National Office Finance department and inquire about any differences. 8. The RC reviews the monthly financial report prepared by the AYSO National Office and questions unusual expenditures and less than normal receipts, if any. Ask the RC (or AD) if they receive a copy of the monthly financial reports and ask them what type of review that they perform (if any). 9. If an audit was completed previously, the audit report is available and it has been reviewed (Follow-up on any items noted.) Obtain a copy of the prior audit report, if any, and review the report. Note if any of the items that were reported require correction to Region procedures. 10. All documents and records requested in advance of the audit were available for audit. If any of of the records requested in advance are still missing, note what is missing. See also #11 below. 11. There were no financial records that were lost, missing and/or not made available in a timely manner. If all of the records are not received at the time requested, note the specific items that were not receive. Inquire as to why these were not available when they were requested. Remember to be reasonable in the amount of time that is given to the Treasurer to have all documents available. If items are lost and cannot be located, notify the RC (or AD), and in some cases, ask for additional assistance. 12. All un-coded credits/deposits or un-coded debit/checks have been corrected. Checks that are not properly coded with the NAP account number or deposits that are not included on the monthly deposit report form are coded to Registration and Field Maintenance. These items will then need to be adjusted for the NAP report to be in agreement with the Regions (Areas) records. 13. No Petty Cash accounts were maintained by the Region. Inquire as to if the Region (Or Area) maintains a petty cash amount. If they do, ask to count how much is included and note that amount down. (They should not be maintaining any petty cash, if they do, this should be noted in the findings section on the last page.) Auditor Manual

16 Key Responsibilities Checklist Instructions 14. There were no records of bank transfers made either by telephone or electronically. Obtain the bank statements and review them for transfers, these should be shown on the statement and you can inquire as to what they were for. Cash Receipts 1. When handling cash, there are at least two people present (not from the same household). Verify that after every event where cash is received that some type of cash counting or reconciliation sheet is maintained. It should be signed by at least two volunteers that were present during the counting of the funds. 2. A cash receipt book maintained? A cash receipts book (or books) should be maintained and used at every registration day. (For medium and larger sized Regions, multiple books may have to be used during registration if more than one individual is acting on behalf of the treasurer.) If a cash receipts book is not used, inquire on how receipts are tracked. 3. Are receipts given to each payee? If receipts are not given to each payee, inquire on what is given to each payee to show that a payment has been made. 4. Cash is deposited no later than the next banking day. Obtain a listing of the registration dates and the bank statements. Compare the registration dates to the deposits made at the bank and determine if the deposits are made the next banking day. 5. For any in-person registration events conducted by the Region, are there properly completed copies of Registration Reconciliation Form or other evidence that two or more persons reconciled the number of players registered with the payments collected during the event? Ask for a copy of the Registration Reconciliation Form for every registration event. If the Registration Reconciliation Form is not used by the Region, ask for the documentation that was used to balance the registration day event. 6. The product of the number of players registered times the registration fee equal the total deposits as shown on the NAP report. Obtain all of the forms if the amount shown on the Registration Reconciliation Form was not the amount deposited into the bank. The form should be signed by two volunteers present during the reconciliation and cash counting process. If a different form was used, once again, check the mathematical computations and determine if the proper amount was then deposited into the bank. 16 Auditor Manual

17 Key Responsibilities Checklist Instructions Bank deposit slips are prepared in duplicate and a copy retained. Ask to view and then review copies of the bank deposit slips. Determine if these amounts agree to the Registration Reconciliation Form (if applicable) and that these were the amounts actually deposited into the bank and reflected on the NAP reports. View copies of the bank statements (on eayso) and the NAP reports to determine this. 7. Supporting documents are retained for seven years showing receipts for sponsorships, donations and other fundraising activities. Ask to see the documentation for sponsorships, donations and fundraising activities; you should be able to view seven years of the records. 8. When transfer deposits are made from other Regional accounts (tournament or fundraising), these source accounts are also on NAP. View all NAP reports to ensure that transfers between accounts appear on another NAP report. Ask to see all bank statements to verify this. 9. Receipts/acknowledgements are given to donors, sponsors, etc. Ask to see copies of receipts or acknowledgements given to donors and sponsors, Cash Disbursements 1. The authorized bank signature card is up to date and accurately names the current authorized check signers. (Refer to list.) Note if any of the check signers are not in a current volunteer position. 2. None of the authorized check signers are from the same household. Review the list of check signers that you have listed on the first page, determine if any of them live in the same household. 3. All checks imprinted with Two Signatures Required. While reviewing either cancelled checks or unused checks, determine if the checks have the phrase included. 4. All checks imprinted with either American Youth Soccer Organization or "AYSO" While reviewing either cancelled checks or unused checks, determine if the checks have the either American Youth Soccer Organization or "AYSO" preprinted at the top. 5. There are no signed, blank checks. Ask to review the blank or unused checks and determine if any of them have been pre-signed. Auditor Manual

18 Key Responsibilities Checklist Instructions 6. All payments and reimbursements are made by check. Ask if there are any cash payments made to volunteers. (See also #7 below.) 7. There are no payments made with cash. Review the Registration Reconciliation Form and determine that there are no amounts shown as paid out of the registration proceeds. 8. The RC, the Treasurer or any other volunteer reviews the cancelled checks at least annually. Ask the Treasurer if this is done. If the answer is yes, ask the Treasurer to provide you with some documentation that it was done. 9. The monthly bank statements for ALL bank accounts are mailed to the AYSO National Office. Ask to see copies of all bank statements. Ensure that the address that all statements are sent to is the AYSO National Office. 10. There are no credit card statements. When reviewing the disbursements made by check, determine if any of these payments are made to banks or credit card companies. 11. There were no cash or check advances given to volunteers. Review the checks written to volunteers to make sure that they were for reimbursements to the volunteers, not for cash advances. (see also #12 below.) 12. If there was an unforeseen reason for a cash or check advance given to a volunteer, are there receipts that match the amount of the advance and indicate any cash returned. If there was an emergency where a cash advance was given to a volunteer, determine if there was proper documentation available to determine that any excess cash was deposited back into the bank account. 13. The Region prepared the required 1099 information based upon independent contractors and submitted it to AYSO National Office by January 10 following each year under review. Ask to see the 1099 informational report prepared and submitted to the AYSO National Office. As you are reviewing the check disbursements, determine if the amounts shown on this report were all included and it was properly completed. 18 Auditor Manual

19 Key Responsibilities Checklist Instructions 14. While actually examining invoices, receipts, cancelled checks, etc. (NOTE: this is to be done on a test basis, not a 100% examination of all transactions, see also Auditor Manual) please note the following: When testing check disbursements, common sense must be used. When auditing a Region with only a dozen or less checks written every month, time can be taken to look at most of these transactions. When reviewing a very large Region with hundreds of checks written every month, it is not feasible to look at every check written. It is customary to audit a minimum of at least ten percent of the checks written. The easiest way to accomplish this is by knowing all of the checks written during the year, pick one of the first few checks written and then look at every tenth check written after that. Using this method is a simple way to examine ten percent of the checks written in further detail. To examine twenty percent of the checks written, select every fifth check written. a. There are no missing blank checks. Note if there are any missing or blank checks. b. Checks are only used in numerical order. Determine by the review of the cancelled checks that they have been written in date order. Inquire about any checks that were written out of order as to the reason. c. Unused blank checks are stored in a locked container. Ask where the checks are stored when not in use. If it is feasible to observe where they are stored, please do so. d. Cancelled checks have two signatures on them. As you review all cancelled checks, note if any do not have two signatures on them. e. Payments are consistent with AYSO policies, e.g., no personal expenditures. Review the reason for each purchase. If something does not seem proper, ask the question on what it was purchased for and use common sense. f. Payments are consistent with Custom Regional Guidelines or Standard Regional Guidelines (obtain copy from Regional Commissioner) Review the Regions Guidelines for specific items not allowed; for example some Regions do not allow the purchase of alcohol. While reviewing the documentation for each check written, note the items that are not in accordance with the Regional Guidelines. Auditor Manual

20 Key Responsibilities Checklist Instructions g. Checks are properly marked with the correct NAP account codes for the type of expense. Review the cancelled checks and make sure that each check has a proper NAP code included on the check and the NAP code that is used is the correct code for that purchase or transaction. For example, if the purchase was for field paint, make sure that it is charged to field expenses and not some other NAP account. h. Paid invoices show proper cancellation. (Marked paid with check number and date paid.) When reviewing the documentation for checks written, make sure that the invoice being paid is marked or cancelled with the check number that paid the invoice along with the date that it was paid. i. Paid invoices are carefully filed using a logical filing method. (Alpha, numerical or chronological). Review the system for filing paid invoices and make sure that a logical system of filing is maintained; either by month, payee, check number, etc. j. Paid invoices are retained for seven years. Ask how long paid invoices are maintained. Ask to see the files from previous years to verify that they are still being maintained. k. Unpaid invoices, if any, were checked and none of them were dated more than 60 days prior to the date of the audit. Ask to see if there are any unpaid invoices and then review the date of the invoice. Also review the date of any invoices examined to determine whether it was paid within 30 days. l. No board member is a vendor or provides paid services. If a board member is a vendor or provides paid services, the board minutes need to be reviewed in order to determine if this was properly authorized. If this board member sells to the Region, then some type of cost comparison is available to determine that the items sold to the Region were sold at a reasonable amount. m. If board members are also vendors or suppliers, they do not approve their invoices for payment and they have a conflict of interest statement on file. Review the approval signatures to determine if any board member approved their own reimbursement. Ask to view some type of conflict of interest statement on file. 20 Auditor Manual

21 Key Responsibilities Checklist Instructions n. Check signers do not sign checks made payable to themselves. Review the signatures on checks to determine if any check signer signed their own check. This also includes checks written for reimbursements of expenses. o. Checks are not made payable to CASH. Review the cancelled checks and make sure that none of the checks are made payable to CASH. If a check was made payable to CASH, determine what the purpose of the check was. p. The amount on the cancelled checks matches the amount on the paid invoices. Make sure that the amount on the check was the same amount on the invoice. q. Endorsements on checks match the payee. Review the endorsement on the back of the check to determine if it was the same person that the check was made payable to. There will be some checks with missing endorsements and in that case, there is nothing that can be done. Also note that many banks that only provide a copy of the check and not the actual check, only provide a copy of the front of the check. If that is the case, since there probably is a cost to get the back side of the check, only have the treasurer request the back of the checks that may be a problem. r. Check data (payee or amount) has not been altered. Review the check or a copy of the check to determine if either the payee of the check or the check amount has been changed or altered. Auditor Manual

22 Key Responsibilities Other Items and Assistance The third section and final page of the checklist includes any findings noted during the audit and the appropriate signatures. Other Items and Assistance Refrain from accusing volunteers of any wrong doing while conducting an audit. Report any conclusions or concerns to the Area Director immediately and seek another independent review of the audit to ensure conclusions are accurate. If there is reason to believe that a Treasurer or some other volunteer has committed fraud, or some other illegal act, contact the Chief Financial Officer (cfo@ayso.org) at AYSO National Office and the Controller as soon as possible. The Chief Financial Officer will give you guidance on what steps to take next, if any. Copies of all forms are available at in either Excel or pdf formats. 22 Auditor Manual

23 Conclusion Conclusion At the conclusion of this manual, we hope that you have a greater understanding of the vital role the position of Auditor plays in promoting a fun, fair, and safe family environment for children to enjoy and experience soccer. Please follow through with your commitment to this role by completing the required certification and job training: AYSO s Safe Haven Auditor Treasurer Training Resources for AYSO Treasurers and Auditors AYSO is pleased to announce online training for Regional Treasurers. To learn more about accessing AYSO s online training, log on to the AYSO website at We strongly recommend that new auditors take this online course immediately, and then follow up with the classroom courses. There are also self-paced training PowerPoint presentations available for Regional Board Members including: Budgeting for the Regional Board Developing a Regional Calendar 30 Great Ideas for Volunteer Recruiting 30 Fantastic Ideas for Volunteer Retention Effective Meetings Registration A Survival Guide If there are any questions, concerns, or issues that you and your Regional Commissioner would like assistance with, please contact the AYSO National Office: AYSO National Office S. Vermont Ave. Torrance, CA (800) USA-AYSO or (800) finance@ayso.org AYSO would like to take this opportunity to thank you for volunteering your time and for helping to fulfill the vision of providing world class youth soccer programs that enrich children s lives. You are one of over 250,000 who volunteer annually to serve the children of AYSO and whose dedication and commitment make it all possible. Thank you! Auditor Manual

24 Conclusion Audit Forms Audit Forms 24 Auditor Manual

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34 Conclusion Area Auditor Area Auditor 34 Auditor Manual

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36 Notes Notes 36 Auditor Manual