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AUDIT COMMITTEE
ABA Job Description

 

BASIC FUNCTION
Audit the Treasurer's books and any other treasury records, verifying the items required by the bylaws. The incoming Chairman shall audit the Convention Treasurer's records following convention.

AUDITOR QUALIFICATIONS
   1. Be willing to become familiar with accounting procedures used by the Treasurer.
   2. Be willing to become familiar with ABA auditing procedures.
   3. Have interest and time to do a thorough audit of the Treasurer's books at convention
   4. Must be able to attend convention to audit the Treasurer's books with the committee.

           
CURRENT PROCEDURES

  1. The President appoints the Audit Committee Chair.  The chair, with the President’s approval appoints at least 2 other members.
  2. At convention, receive the bank statements, canceled checks, paid invoices and statements, passbook saving books and/or savings account records, copies of ABA certificates of deposit, the checkbook, and the general ledger from the treasurer.
  3. The following records shall be available for reference:
    1. Membership and deposit records
    2. Deposit slips
    3. Copies of filed tax forms
    4. Auction income report
    5. Income activity reports
    6. Trial balance tapes
    7. Depreciation schedules
  4. Meet at convention with committee to perform the audit; invite any newly appointed members to the meeting.
  5. Prepare audit report and present the Audit Statement to the membership at the annual ABA Convention Business Meeting.


All ABA positions (officers, appointments, coordinators and committee chairs):
Review your Job Description and send any updates or note of ‘no changes’ to the Job Description Coordinator towards the end of your annual term.
Remit to Treasurer all expenses, with receipts by the end of fiscal year, March 31st.  Committees, whose budgets are large, remit expenses with receipts for payment periodically.
Prepare an annual report for your position and email/mail the report to the Secretary no later than one month before convention.
If a Discussion Form is sent to you by the Secretary, complete and return by email no later than one month before convention.

Important information for name and logo copyrights:
In any print communications there must be the use of the trademarks for the name and logo for ABA.
The first time the organization’s name appears it must be capitalized with the registered trademark following.  THE AMERICAN BELL ASSOCIATION®. 
For the registered trademark: ctrl+alt+r will work on most keyboards.  ®
The name of The Bell Towersm must have a superscript sm after it. 
The sm superscript can be made by clicking the superscript icon in your word processing program sm.
The logo must be the official logo of ABA with the registered trademark.