Independent review or
examination of accounts
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Although the unit Leader is responsible for having the unit
accounts independently reviewed annually, the District Commissioner
is responsible for ensuring that this is done. All cash account
pages, bank statements, paying-in slips, cheque book stubs,
invoices, receipts, attendance registers, subscription records and
so on must be made available to the reviewer if they are required.
In many cases the District Commissioner appoints someone to review
the accounts of the units in the District. However, any responsible
person may review accounts; it is not necessary for this person to
be a registered or qualified auditor.
Once reviewed, the unit's annual accounts
should be sent to the District Commissioner. You must send them as
soon as possible after the end of the unit's accounting year, but
no more than six months later.
Page last updated: 12/22/2011