(USAREUR Supplement 1, AR 310-1) /
Parent Organization Inspected:
Subordinate Unit/Directorate: DPCA/DCA / Major BASOPS Functional
Area/Activity: Financial Management / Date: /
Major BASOPS Sub-Function/Major Task & Standard / Standard Met /
Yes / No /
MORALE, WELFARE, AND RECREATION (MWR) NONAPPROPRIATED FUND (NAF) PRIVATE ORGANIZATIONS (POs): / Yes / No
1. PRIVATE ORGANIZATIONS - BSB Financial Control Branch (FCB) Required On-hand PO Files: Ref. USAREUR PO and Fundraising Policy, 28 July 2000, 8.i.
a. Is the PO approval to operate on-hand? Effective Date? (AOE) ref: 7.b.(1)
b. Is a current copy of the PO's annual audit (request by PO) on file? Effective Date? (AOE) ref: 7.b.(2)
c. Are PO audits and/or inspection reports on file (i.e., USAREUR/ASG IRACO, IG, etc)? (AOE) ref: 7.b.(2)
d. Are monthly PO financial statements on file and available for review? Effective Dates? (AOE) ref: 7.b.(3)
e. Are monthly PO meeting minutes being reviewed and kept on file by the FCB? Effective Dates? (AOE) ref: 7.b.(3)
f. Is a copy of the PO's Constitution and Bylaws on-hand? Effective Date? (AOE) ref: 7.b.(5)
g. Are documents certifying bonding of PO officials/members on file (e.g., at PO expense for full protection of assets, damages-vehicles/facilities, risk & liability insurance, etc)? Effective Dates? (AOE) ref: 7.b.(6)
h. Is a list of PO elected officers and/or officials on-hand that include current addresses and telephone numbers? Effective Date? (AOE) ref: 6.b.(2) & 6.c.(3)
i. Are annual orientation briefing records being maintained and on file (e.g., attendance listing, issues, form letter threatening to withdraw approval for non-compliance, etc)? (AOE) ref: 8.d.
j. Are all operational BSB thrift shops activities of an established PO? (AOE) ref: 13.a.
k. Is there a documented revocable-at-will facility use Memorandum of Understanding with the BSB Commander on file for the thrift shop(s)? (AOE) ref: 13.h.
l. Are After Action Reports (AARs) on file for major fundraising activities (i.e., fundraising approvals, Tax ID# Bank Account, etc)? (AOE) ref: 20.c.(3)
REMARKS:
2. PRIVATE ORGANIZATIONS - BSB Financial Control Branch (FCB) Administrative Assessment: Ref. USAREUR PO and Fundraising Policy, 28 July 2000, 8.i.
a. Are there copies of delegations of authority on file (e.g., ASG Commander's delegation of authority to the BSB Commander; BSB Commander's delegation of authority to the DCA, if applicable)? (AOE) ref: 5.a.(2) & 20.b.
b. Are there copies of the USAREUR PO and Fundraising Policy, DODI 100.15, and AR 11-2 on file? (AOE) ref: 7.b.(4)
c. Is there a suspense system in place within the BSB FCB for tracking PO documentation? (AOE) ref: 8.i.
d. Is there a memorandum (e.g., duty appointment) on file appointing a FCB staff member as PO Officer to provide oversight of regulatory requirements? (AOE) ref: 8.a. & 8.k.
e. Does the BSB FCB coordinate with local banks to determine when PO treasurers change over fiduciary responsibilities? (AOE)
REMARKS:
2 of 2