Re: Padding the Books (Computers and BSA)
Sleezer, Jim (JHS8@OSUVM1.BITNET)
Tue, 15 Sep 1992 08:28:27 CST
On Mon, 14 Sep 1992 17:27:00 CDT <IRXXJEB@OSUCC> said:
>On September 12, 1992, Mike Walton wrote (in part):
>> You're exactly right! A Scout is trustworthy, however, there seems to
>> be a big disconnect between that statement and the one that area and
>> regional and national professionals tell the Scout Execs of their
>> councils. . . .
>> (. . . lines omitted . . .)
>> The thing about councils padding their books have been around for
>> years and the national office has several tools at their disposal to
>> take care of those problems, to get rid of execs (including council
>> Scout execs) that do those kind of things, and to bar from membership
>> those volunteers who have partici- pated in such events. . . . It's
>> not a common thing.
>> (more omitted . . .)
>I have been following this discussion of "padding the books" for
>membership figures and/or keeping two sets of books, one for National
>and the other for release to the public. It suddenly struck me that one
>obvious way to eliminate such trickery would be to require an annual
>audit of the Council's books by a CPA/CPA firm. Given the amount of an
>average Council's budget and the need to demonstrate fiscal
>accountability to donors, this seems to be something that should be done
>anyway, whether or not required by National BSA policy. I'd hate to sit
>on a Council board and face the potential liability as a director that
>could result from misuse of donated funds without having annual audits.
John, as I understand it, the books are audited each year--from a financial
perspective. The only occasion I know of where membership records were
padded was a DE who took a stack of blank applications and a phone book.
He simply filled in the apps with a name from the book, turned the page and
filled out another. The names then matched addresses. I'm not sure that
a CPA would identify this kind of padding. I believe financial audits are
a requirement . . . we've had them in every council I have worked with.
Terry Howerton Sakima Group, Inc. SCOUTER Magazine Kansas City