Constitution & Bylaws
Article IX - Fiscal Matters
(1) Fiscal Year
The fiscal year for the Association will be January 1 to December 31.
(2) Audit of Fiscal Records
A. The Board of Directors shall have an audit of the financial records and accounts of the Association and prepare an annual financial review of the Association’s financial records. The Treasurer will prepare this report. The Board will direct an official audit of the financial records by a creditable outside agency periodically. The financial review and or audit shall be completed in time for the Board of Directors to review and approve the review or audit before the Annual Business Meeting, and shall be presented to the membership of the Association at the Annual Business Meeting.
B. The Treasurer will ensure that all federal, state, and local tax returns and information returns that the Assocition is required to file by law are timely filed.
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