Description: Cash auditors are appointed by the GA, and are regulated in Article 20 of the Statutes and Article 11 of the Bylaws.
The cash auditor is responsible for:
- Checking the accounts, as administered by the TREA and ATREA during the year
- Checking the figures of the accounts are correct and any discrepancies are justified.
- Checking that each payment has a receipt available that fully justifies the expenditure.
- Inquiring on the financial policy pursued by the BoG and justifying financial actions.
- Checks financial processes have been followed with regards to payment limits, payment authorisations and roles performed by each Governor with relation to the financial aspects of the NPO.
- Provide a comprehensive audit report to the GA, which advises the General Assembly on the financial aspects of the past year.
- Providing an advisory opinion on whether the cash auditor recommends the General Assembly to approve the findings contained within the report, as gathered from the BoG.