Auditor PowerPoint Presentation

Report
Auditor
Has everyone signed the roster?
Please use
your legal
name, home
address and
phone, and
birth date
2013
2
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
Regional Commissioner
Child Volunteer Protection Advocate
Area Director
Information Form
Soccer Accident Insurance
National Accounting Program
Monthly Deposit Report Form
8
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 Director
2013
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 and
Time 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:
•
•
•
•
2013
• Periodically – 1 hour or so per month;
• Annually – About 4 to 136 hours.
...
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
2013
22
2013
23
Note any issues
2013
24
How do I go about it?
•
•
•
•
•
2013
Use the checklist.
Common sense.
Perform the “smell test”.
If it “smells bad” it probably is bad.
Don’t accuse a volunteer.
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
Announcement
28
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
Bookmar
k
Brochure
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!
Reachable phone
and email publicized
800-555-AYSO
[email protected]
-
REPL
Y
ASAP
Make sure
there is
room for
messages
Thank you for attending
Financial Auditor
Please remember to also attend:
Safe Haven®
Treasurer Training
eAYSO for Treasurers
2013
33

similar documents