Auditor Job Description

Purpose

The AYSO volunteer position of area/section auditor is intended to assist the Regional Commissioner/Area Director in his/her fiduciary responsibilities to protect the organization’s assets by monitoring, reviewing and reporting on Regional/Area financial controls and records.

Specific Duties and Responsibilities

The area/section auditor is expected to perform their duties consistent with the directions as detailed in the training, certification and continuing education provided by AYSO for this position including:

• Review the Region, Area and Section accounting practices and verify that they are in compliance with the AYSO Treasurer Manual requirements;
• Check on a regular basis to verify that approved internal control procedures are being followed;

• At least annually, or more frequently if requested, review the canceled checks, bank deposits, and bank transfers;
• At least annually, or more frequently if requested, review the reconciliation of the Region’s/Area's bank and savings accounts;
• At least once a quarter review the region/area/section Financial Reports provided by National and make comparisons between regions/areas for unusual or missing items.
• Periodically compare actual revenues and expenditures to the Region/Area's annual budget and analyze any material variance; and
• At least annually, or more frequently if requested, submit a report to the Area/Section Director with a copy to the Regional commissioner/Area Director.
• At least annually, or more frequently if requested, meet with the Area/Section Auditor; and
• Upon request of the Executive Director, Chief Financial Officer, National Treasurer, a section director, an area director or any other regional commissioner, perform audit services at other places and at such times as needed, subject to personal availability;
• If at any time an auditor has reason to suspect that regional, area or section funds are being mishandled or are the subject of fraud or theft that places the monies or assets of the organization in immediate or imminent risk, the auditor shall immediately convey via telephone or email such suspicion as well as all related evidence to the chief business officer or his/her designee at the AYSO National Office. Additionally, the auditor should immediately notify the appropriate area/section director of such suspicions. At the discretion of the section director, the area director or regional commissioner will be notified in a timely manner.

Qualifications and Desired Skills

To be considered for the position of area/section auditor, it is preferable, but not required, that the applicant:

• Have some managerial and financial experience; and
• Must be honest, ethical
• Knowledge about AYSO policies

• Have some experience as a regional treasurer. It is strongly recommended that an auditor not perform audit services on the accounts of a region or area where they previously served as a treasurer or auditor.
• However, in no instance may a volunteer perform audit services on the accounts of a region or area where they previously served as a treasurer unless and until an audit of the respective finances has been completed by another AYSO auditor appointed by the area or section director; and

• Successfully pass a screening, including a background check.

Supervision Protocols

To preserve the auditor's independence, it is essential that the following protocols be followed:

• Cannot be a voting member of a region/area board they are auditing
• Cannot be an authorized signer on any account audited
• Immediate family members cannot be:
  • Regional Commissioner
  • Treasurer
  • Area Director
  • Section Director
• Requires a majority vote of the Area/Section Board to be removed.
• Auditors report to the Board - Area/Section for which they were appointed.
• Subject to the bylaws, rules, regulations, policies, procedures, and guidelines of AYSO;

• Under the overall authority of and directly supervised by the area/section director; and

• If applicable, to maintain the recommended adult to child supervision ratio of 1:8 or less; that is one adult for every eight or fewer children and two adults (one of whom may be the coach and one of whom should be of the same gender as the group) present at all times. For the protection of both the children and the volunteer, no volunteer should permit himself or herself to be alone with any child or group of children (except his or her own) during AYSO-sponsored activities.

Time Commitment

The term for an area/section auditor is a full year. The estimated hours to fulfill duties by month shall be filled in by the area/section director.

Education Pathway

To prepare a volunteer for the position of area/section auditor, AYSO will offer the following educational opportunities which the volunteer is expected to take advantage of and participate in, as appropriate.

• Orientation by the area director/section director;
• Board and Staff Introductory Certification (BASIC) or AYSO Regional Board Member Training;
• AYSO Safe Haven Program
• Safe Sport
• CDC Concussion Training
• Treasurer or Treasurer Tier I and Tier II workshops;
• Auditor workshop; and
• Any Auditor Update workshops as may be developed and presented from time to time
• Management Training Grid

Activity Locations

While performing the duties of area/section auditor, the volunteer is limited to the following locations, unless expressly authorized in writing by the area director to hold activities in another location.

• Independent work at home alone, in committees of adults, or in a properly supervised situation with children;
• Assigned classroom locations;
• Area board meetings; and
• The annual Section Expos.