Hello
The CSG Information Literacy Group require a kind volunteer, who may
not be a serving committee member, to independently examine their annual
accounts according to the CILIP guidelines attached. You do not need to
have any accounting experience and I estimate that it will only take 3-4
hours as the accounts are very tidy and the turnover is quite small.
The majority of the accounts relates to the annual LILAC information
literacy conference. Please send any expressions of interest, and many
thanks, in advance, directly to me rather than the mail list.
Guidelines for CILIP Branch and Group Treasurers
Appendix A
Guidelines for Auditors (Independent Examiners)
a) Ask for a copy of the Guidelines for Treasurers to check that
the instructions set out in the section on Accounts are being followed.
b) Consider each of the balance sheet items and see that there is
reasonable evidence for each figure. For example, bank statements or
certificates for bank balances, invoices for creditors, receipts of
income in the following year for debtors, a statement of numbers and
cost of publications in hand for stock figures (check that any
unsaleable items have been written off). Examine the cash book and trace
the totals through to the income and expenditure accounts.
c) Check a sample of the cash book entries with vouchers (invoices
etc), looking particularly at any large or unusual items.
d) Check a sample of the cash book entries with bank statements.
e) If necessary, check that there is authority from the committee
for any unusual items.
f) Ask the Treasurer to explain or justify any important items
which are still unclear or for which there is no confirmation.
g) Sign the audit report as set out on the suggested Balance
Sheet.
h) Report to the Committee any comments or suggestions raised by
your audit.
i) Contact the CILIP's Director of Finance if there are any
problems.
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