<p> Club Name______</p><p>Date______</p><p>Cass County 4-H Financial Record Audit Checklist:</p><p>1. Fiscal Procedures</p><p> Club has its own employer identification number (EIN)</p><p> Bank account Signature Card has the following signatures:</p><p> i. Club Treasurer</p><p> ii. Adult Leader(s) – not related to the Treasurer</p><p> Bank account location:______</p><p> Club has two signature on checks issued</p><p> Fund raising activities received prior review by Extension staff </p><p> Club has prepared and approved a budget</p><p> Transactions not listed in prepared and approved budget have received a club approval through formal motion and voting process and are recorded in the secretary’s minutes</p><p> Club dollars are member approved for 4-H activities, registration fees, scholarships, etc. and do not discriminate against any club member or others:</p><p> i. Educational programs</p><p> ii. Educational activities</p><p> iii. Educational workshops</p><p> iv. Club supplies</p><p> v. Registration fees for club members to attend 4-H camps & conferences</p><p> Club Treasurer regularly presents a financial report to the club, including:</p><p> i. Listing of expenses paid</p><p> ii. Bills to be paid</p><p> iii. Income received</p><p> iv. Balance in the club account</p><p> Club Treasurer prepares an end of the year annual financial report for the club audit committee.</p><p>Audit Comment & Suggestions: 2. Treasurer’s Transaction Records</p><p> Treasurer has recorded all transactions with complete information in the:</p><p> i. Club’s check register</p><p> ii. 4-H Treasurer’s Record Book</p><p> iii. Copies of all bank statements from the last three years</p><p> Records indicate that bank statements are reconciled and balanced</p><p> Annual financial reports and/or annual audits are kept</p><p>Audit Comments & Suggestions:</p><p>3. Expenditure Transactions</p><p> Itemized bills, invoices, or receipts for each payment transaction are part of the club’s permanent records and the check number and date are recorded on the documents. </p><p> The following is recorded for each payment made by the club:</p><p> i. Check number</p><p> ii. Date of transaction</p><p> iii. Who payments were made to</p><p> iv. Purpose of purchase or payment</p><p>Audit Comments & Suggestions:</p><p>4. Receivable Records</p><p> The following is recorded for all dollars received by the club:</p><p> i. Date of transaction</p><p> ii. Name of who dollars were from iii. What money was for (purpose)</p><p> Written receipts for dollars received are part of club’s permanent records</p><p> Record of written acknowledgement for noncash donations are in club’s records.</p><p>Audit Comments & Suggestions:</p><p>Audited for Period of ______through ______Date Date</p><p>Date Reviewed ______</p><p>Reviewer Signature(s) ______</p><p>______</p>