DBIO Procedures Manual - Auditor

Function: The auditor examines and verifies the books of the Treasurer for the Annual Financial Statement.

Qualifications: The Auditor must meet all requirements stipulated by the Association.

Appointments: The term of appointment is one year, and is renewable annually, subject to Association requirements. The Treasurer and Chair in consultation will appoint an Auditor in conformity with the current Association guidelines.

Duties:

1. Verify opening calendar year balance with previous calendar year closing balance.
2. Verify closing calendar year bank balances for all accounts maintained by the Division.
3. Verify all checks written and outstanding.
4. Verify that the Annual Financial Report prepared by the Treasurer accurately and fully reports all information required by the Association.
5. Sign, with the Treasurer, the Annual Financial Report.
6. Review, with the Treasurer, the appropriate sections of the Procedures Manual annually in February. Submit in coordination with the Treasurer corrections, revisions, etc. to the Director for inclusion in the next edition.

Reports and Records: The Auditor is responsible for completing the Auditor's Certification for the Annual Financial Report, and returning it to the Treasurer in a timely fashion, according to Association guidelines.

Expenses: The Division will provide funding for such expenses as postage and telephone calls, if not borne by the incumbent's organization. Other expenses may be approved by the Division Executive Board. Expenses incurred for organization business will be paid in accordance with SLA guidelines. All expenses must be submitted with a Committee Expenses Form or a Travel Voucher form and be accompanied by the original receipts for reimbursement. Direct payment of bills can be made if the bill is accompanied by a Committee Expenses Form or a Check Request and Payment Approval Form signed by an authorized member of the Division Executive Board.

Rev. 4/00, J. Perez (Rev. 6/02)