Forms & Business Documents

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.

2022_UNIT_DATA_FORM

Senior_Transmittal_Form_2022

2021_Sr_Transmittal_Form

Jr_Transmittal_Form_2022

2021_Junior_Transmittal_Form

ALAMIS_Unit_Access_Invoice_2021

TAL_Family_Membership_Brochure_09_2019

How_to_complete_an_application_2019

ALA_Unit_Guide_Book-04_2019-lp

ALA_MANUAL_OF_CEREMONIES

ALA_Branding_Guide

Americanism_Bulletin_ 2021-2022

Bonding Invoice 2020

Deceased-Chaplain_form_2021-2022

LIST_OF_CHAIRMEN_2021-2022_form

ALA_CB_04-2018-lp

Dept-Pres-Visit-Request-Form

Dept_Awards_list_2020-2021_ 1-21

District_Caucus_Report_Form_2021-2022

Unit_Donation_Form_2020

Expense Report Form 2018

2021_ALA_Girls_State_virtual_application

Boys_State_&_Girls_State_Action_List_

2021 Oregon_BS_and_GS_Chairmen_Letter

Impact_Report_Form_District 2020-21

Impact_Report_Form_Unit 2020-21

INSTALLATION OF OFFICERS REPORT 2021-22

2016_2017 IRS 990 Corrected

ALA_Junior_Handbook_01_2019_lp

2019-2020_Legislative_Mid-Year_Report_Form

2021_Member_Change_Form

Membership_Application_2020

Membership_Dates_to_Remember

Membership_Awards_Deadlines_and_Requirements

National_awards_2019-20

Poppy_Coloring_Book-11-2019

ALA_Poppy_Donation_PringlesCan-8×10-lp

ALA_Poppy_Poem_Bookmark-lp

POPPY_Reporting_Form_2021

PoppyStoryAuxMagVOL32010

PUFL_application_8-15-2019

Dept_Scholarship_2021

Spirit of Youth Scholarship

Scholarship – Children of Warriors National President

Scholarship – Non Traditional Scholarship

Unit_Donation_List_8-20

Unit Program Activity Tracking

VA&R_Award_Cover_Sheet-Application

 

VAR_Guide_06-2018-l

Volunteer_log

No event found

See the full event calendar