filed in Fraud, financial statements on Nov.24, 2009
Late in September, Colette Kamps blogged about a Check Signer’s Responsibilities. The complimentary control to this cash disbursement control is a monthly bank reconciliation, along with a review of the reconciliation by someone other than the preparer. For some organizations that already have bank reconciliations, we commend you. However, if nobody but the person who prepared them [...]
filed in Board Member on Nov.17, 2009
I recently read some interesting information on BoardSource (boardsource.org) about issues with non-profit organizations not using their boards to their fullest potential.As auditors, we see a wide variety of board member involvement. Some are very hands on, and, unfortunately, some exist in name only.
Common board member responsibilities include:
- Attend all board and committee meetings [...]
filed in Charity Events on Nov.10, 2009
I blogged last October about Henry & Horne’s participation in the Tempe Community Action Agency First Crush Charity Gala. Because TCAA is such a great organization, H&H decided to participate in the event again this year as a sponsor.
I attended the event on October 16th with Sharlynn Garza and Terri Reed (both from Henry & [...]
filed in Fraud on Nov.03, 2009
As a Certified Fraud Examiner (CFE) and auditor, I am constantly mindful of fraud. How can it happen, how can it be prevented, how can it be detected… Despite my interest in this topic, I am always surprised to talk to managers and board members within nonprofit organizations that do not consider fraud to be [...]
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