
ALA Oregon’s Information Library
Business Documents
- Department Audit Committee
- IRS 990 Reporting
- Unit Forms
- Member Forms
- Girls State Forms
- Scholarship Forms
- Poppy Forms
- Awards
Department Audit Committee
The purpose of an American Legion Auxiliary Audit Committee is to meet the nonprofit governance expectations of the revolutionary IRS Form 990. The audit committee serves in a risk assessment and risk aversion oversight role for the Auxiliary department and the department’s subsidiary (ies), if any. The Audit Committee is required to operate at arm’s length from the Auxiliary leadership.
It is important to understand what the audit committee is, and as importantly, what it is not. The name “Audit Committee” is a misnomer because it the committee serves as a risk assessment/990 compilation committee, not an auditing (emphasis on the “ing”) committee that audits the books.
The audit committee solicits and engages the independent auditor for the department. The Department Audit Committee chairwoman signs the “Letter of Engagement” – the agreement with the audit firm retained to conduct the external audit or external review. A “Letter of Engagement” between the ALA department and the external audit firm is renewed annually. The audit committee reviews the Audit Firm Letter of Engagement, votes on the acceptance of the Letter of Engagement, reviews the audit, and reviews the IRS Form 990 annual filing. If the governing board has designated the audit committee to approve and oversee the filing of the IRS Form 990 annual report, then the audit committee fulfills that responsibility.
In keeping with the expectations and requirements of the IRS Form 990, the audit/risk aversion committee operates at arm’s length from the ALA. It reviews, evaluates and monitors the organization’s policies, standards, compliance, and potential for risk. It ensures that the ALA, as a corporate entity, has appropriate governance policies and internal and financial reporting controls in place that mitigate the organization’s exposure to financial reporting risks and other corporate-level risks.
Get to Know Us
Scroll down the three information sections below.
President – Gea Clausier |
Vice President – Kathi Karnowski |
Secretary – Linda Liebenow |
Treasurer – Karen Banks |
PHOTO TO COME Chaplain – Susan Guerin |
PHOTO TO COME Historian – Phyllis McDaniel |
PHOTO TO COMER Parliamentarian – Lynda Dryden |
National Executive Committeewoman – Pam Seelye |
|
PHOTO TO COME Sergeant-at-Arms – Barbara Sumner |
Assistant Sergeant-at-Arms – Trudie McGriff |
Mission Outreach Chairman Coordinator Karol Satterfield Americanism Children and Youth Community Service Education & Scholarship Girls State Committee Junior Activities Legislative Vacant National Security Poppy & Poppy Poster Veterans Affairs and Rehabilitation Portland VAMC – Rep Vacant Portland Transplant Unit OVH Gift Shop Geanne Horne Portland Rose Court Roseburg VA-Rep Vacant Roseburg VA-Deputy SORCC-Rep Vacant SORCC-Deputy Vacant Lebanon Veterans Home-Liaison
|
Mission Support Constitution Bylaws Leadership April Judy Membership Past Presidents Parley Public Relations |
Administrative Administrative Committee Audit Committee Finance Committee Convention Chair Jody Marsh
|
President – Meya Sandsness
Vice President – Angelina McKinney
Secretary – Tyee Britt
Chaplain – Gianna Niiranen
Historian – Alina Mello
Sergeant-at-Arms – Haliegh Coffey
Assistant Sergeant-at-Arms – Mikayla Peterson
Districts / Units
District 1 President- Brenda Sherlock Aloha #104
District 2 President, Nancy Wilmes Aurora #110
District 3 President, Suzanne Driver Albany #10 |
District 4 President, Cindy Soria Glenn Morrison#70
District 5 President, Cindy Lee Chris Schultz #71
District 6 President, Kathi Karnowski Athena #130 |
District 7 President, Vacant Carl Douglas #74
District 8 President, Erin Walters Milwaukie #180
District 9 President, Carolyn Billman Baird Heaton #152
District 10 President, Sharon Jones Alex/Harper#115 |
2015/2016 | 2016/2017 | 2017/2018 | 2018/2019 |