AUDITOR CHECKLIST
	Bank Reconciliation
_____	1. All bank statements reconciled since last audit
_____	2. Ending balance agrees with last bank statement (adjusted for outstanding checks and deposits not posted to bank statement)
_____	3. Deposits
	_____a. recorded in checkbook
	_____b. recorded in ledger in proper columns
	_____c. agree with treasurer’s reports
_____	4. Checks written
	_____a. recorded in checkbook
	_____b. recorded in proper columns
	_____c. agree with treasurer’s reports
_____	5. Bank charges and interest recorded in checkbook, ledger and treasurer’s report
	Membership
	_____1. Amount recorded and deposited equals total number of memberships @ ________ (membership fee in bylaws)
	_____2. Amount forwarded to council/district equals total number of memberships @________ (amount listed in bylaws)
	_____Insurance premium(s) forwarded to council/district
	Minutes
_____	1. All expenditures approved and recorded in minutes
_____	2. Expenditures not approved in minutes:
_____	3. Unpaid approved expenditures:
	Warrants (if using the warrant system)
_____	1. All written for approved amounts
_____	2. Warrants not written for approved expenditures
	Receipts - receipts of approved expenditures missing
	Income
_____	1. Designated income spent as designated
_____	2. Income received matches deposits
	Treasurer’s Reports - filed monthly
_____	1. Agree with ledger and checkbook
_____	2. Annual treasurer’s report filed (if at the end of fiscal year)
	Taxes - tax forms have been filed as necessary
_____1. Federal				Form 990 with Schedule A
		_____Form 990 with Schedule A
_____		Form 990T (Unrelated Business Income)
_____		Form 1099 (Independent Contractor)
_____	2. State	Form 199
_____		Sales Tax (councils & districts only) - State Board of Equalization
_____		Form CT-2
_____	3. Payroll taxes (federal and state)

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