Auditor
Workshop #201
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Has everyone signed the roster?
Please use
your legal
name, home
address and
phone, and
birth date
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Objectives
• Understand your job description and the
importance of following it.
• Review and report the financial records
within a Section/Area/Region to control
the financial stability.
• Review and understand the recommended
AYSO audit procedures.
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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.
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Actual incidents within AYSO
• One Region could not pay all of their end
of season expenses!
• One Regional Treasurer transferred
$24,000 to his own account!
• One Region was missing $120,000 in cash!
• One Regional Commissioner took her
family on a trip to Hawaii paid for with
AYSO funds!
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AYSO Financial Tools
• NAP – The National Accounting Program
• Outlined in Treasurer Manual
• Most AYSO Treasurers do not have financial
backgrounds, so need to utilize the tools
• Finance Department at the National Office
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Auditor Job Descriptions
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Regional Auditor
Area Auditor
Section Auditor
No National Auditor –
audit done by an
independent Certified
Public Accounting firm
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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 or unusual
transactions.
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Duties and Responsibilities (cont.)
• Verify internal control procedures are
being followed regularly
• Review cancelled checks and bank deposits
monthly
• Review reconciliation of accounts monthly
• Download Auditor Manual at
www. aysotraining.org
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Qualifications and
Desired Skills
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Do not have to be financial professional
AYSO Treasurer experience not required
Treasurer course is required
Must be independent and objective
Be honest and ethical
High level attention to detail
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Restrictions
• Cannot be a voting Board Member.
• If previous Treasurer, cannot audit your
own work.
• Immediate family members cannot be:
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Regional Commissioner
Treasurer
Area Director
Section Director
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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
improprieties.
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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 when offered
• Time Commitment:
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 Periodically – 1 hour or so per month
 Annually – About 4 to 6 hours
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Reference Materials
• Treasurer Manual
• Auditor Manual
• Reference Book
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
The Standard Regional
Guidelines, Article Eight

Chapter 8, Regional
Operations of the AYSO
Reference Book

National Policy Statement 3.1
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It’s Audit Time!
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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 unless your
Region participates in NAP Online.
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When do I
perform the audit?
• Perform the audit sometime after the
end of the fiscal year (June 30).
Sometime in August is recommended.
• Also, additional audits may be
required because of a change in
Executive Member RC (AD) or
Treasurer.
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Who is included
during my audit?
• Treasurer – possibly
• Registrar – possibly
• RC (or AD) – possibly
If you have NAP Online, face-to-face
meetings may not be necessary.
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How do I go about it?
• Use the checklist…
 Fillable Excel file found under the Auditor
page on www.ayso.org
 One checklist for Regions, another for
Areas and another for Sections
 Each step detailed out for your
convenience
 Final copy submitted to National Office
and Section Auditor after Area Director
signature
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Note any issues
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How do I go about it?
• Use the checklist to analyze:
 General items
 Cash receipts
 Cash disbursements
• Never accuse a volunteer
• Stay positive – Focus on areas for
improvement and strengths
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Spot Check Only
• As you review documents provided in the
upcoming activity – your team will look
specifically for:
Out of sequence or missing checks
Checks made out to cash or large or unusual check
amounts
Two signatures on checks
Beginning and ending balances
No checks written on statements and invoice pairings
with processed checks
No credit card statements
What else?
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Activity
1)
2)
3)
4)
5)
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Choose spokesperson
“Spot check” items for irregularities
Complete audit form
Complete summary
Spokesperson has two minutes to present
report to entire class
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
• Understanding your job description ensures
proper protocol is followed during audits.
• Reviewing and reporting the financial records
within a Section/Area/Region controls the
financial stability.
• Reviewing and understanding the
recommended audit procedures supports
AYSO’s future. Remember AYSO is one entity!
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Thank you for attending
Financial Auditor
Please remember to also attend:
AYSO’s Safe Haven®
Treasurer Training
eAYSO for Treasurers
Workshop #201
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