Policies, Procedures and Guidelines The Association of Healthcare Internal Auditors, Inc.

POLICIES, PROCEDURES AND GUIDELINES

ASSOCIATION

OF

HEALTHCARE INTERNAL AUDITORS, INC.

(AHIA)

Approved by the Board of Directors

Revised:1/16/2012

TABLE OF CONTENTS

POLICY, PROCEDURE OR GUIDELINEPAGE #

BOARD-RELATED POLICIES, PROCDURES AND GUIDELINES5 – 9

Policies, Procedures and Guidelines

Board Composition

Board Committees

Board of Directors Elections

Nominating Committee Policies

Board Meetings

Reimbursement of Board Members Expenses

Affiliations and Memberships

Strategic Plan

Letterhead Policy

LEGAL/ORGANIZATION POLICIES9 – 15

Articles of Incorporation

Bylaws

Non-Profit Status

Name

Definition and Scope Statement

Code of Ethics

Contracts Approval and Execution

Contract Review

Corporate Records

Organizational Structure

Insurance

Fiscal Year

Tax Return

Record Retention

Regional Activities

Whistleblower Policy

Confidentiality And Conflict Of Interest Policy

FINANCIAL POLICIES15 – 18

Accounting Method

Budget and Finance committee

Budgets

Bank Accounts

Review and approval of Expenditures

Investments

Capital Equipment

Financial Statement Distribution

Audit of Financial Records

Presentation Expenses Reimbursement

POLICY, PROCEDURE OR GUIDELINEPAGE #

FINANCIAL POLICIES — continued

Credit Cards

Education Fund

POSITION PAPERS18

Selection of Topics

Position Paper Development Process

Dissemination of Papers

MEMBERSHIP/MEMBER BENEFITS POLICIES19 – 20

Membership

Membership Guidelines

Life Memberships

Group Membership

Billing

Membership Meetings

Audit Library

Journal (Publications)

Sales of Membership Mailing Lists

AWARDS21 – 24

Awards Nominating Committee

Founders Award

Institutional Award

AHIA Award

Session Leader of the Year Award

New Perspectives Author of the Year Awards

Service Award

EDUCATION PROGRAMS (AHIA SPONSORED AND CO-SPONSORED)25 – 31

Annual Conference Committee

AHIA Board of Director Authorities

Planning Committee Structure & Authorities

Location and Facilities Selection

Coordination

Registration Fees

Complimentary Suite and Room Upgrade Guidelines

Speaker Expense Reimbursement Guidelines

Attendance by Non-Registrants

Continuing Professional Education (CPE) Credits

Non-AHIA-Sponsored Sales, Surveys, and Advertising at Education Programs

Exhibitor Guidelines (Note:Policy Under Development)

POLICY, PROCEDURE OR GUIDELINEPAGE #

EDUCATIONAL PROGRAM ADMINISTRATION POLICES31 – 34

Program Promotion

Qualified Instructors

Evaluation of Learning Activities

Program Measurement

Program Monitoring — Group Internet

Software Instructions — Group Internet

CPE Program Reporting

Education Program Content

Education Program Cancellation, Substitution & Refund Policy

Education Program Complaint Resolution

Education Program Record Retention

SPONSORSHIP PROGRAM35 – 38

Eligibility

Levels

Bronze Sponsor

Silver Sponsor

Gold Sponsor

Platinum Sponsor

Program Year

Requirements of Membership

Program Benefits

Resolution of Disputes

ATTACHMENT A — INVESTMENT POLICY39 – 43

BOARD-RELATED POLICIES, PRCEDURES, AND GUIDELINES

The primary duty of the Board of Directors is to promote the best interests of the Association of Healthcare Internal Auditors (AHIA) through overseeing the management of the Association’s business and affairs. In doing so, the Directors must consider the interests of the members who have elected him or her to represent them. These policies, procedures, and guidelines have been adopted to facilitate execution of this responsibility.

Policies, Procedures and Guidelines

  1. Policies of the Board of Directors shall be approved by a majority of members present at a Board meeting.
  2. The approved policies will remain in effect until such time as they are officially revised or eliminated by Board action, or expire based on a limited time frame given upon passage of the policy.
  3. The Chair of the Board shall be responsible for ensuring that AHIA Policies, Procedures, and Guidelines are reviewed and updated as needed or at least on an annual basis.

Board Composition

The Board is to be comprised of nine (9) members of AHIA who have been elected by the membership. Board members will be expected to be independent of any employees, vendors, competitors or contractors. Membership is intended to be staggered with no more than three positions expiring in any year.

Board Committees

The Board has two standing committees:

  • Budget and Finance Committee
  • Nominating Committee

Other committees and task forces may be designated by the Chairman of the Board. The current committees are:

  • Membership and Awards
  • Technology
  • Education
  • Editorial

Board of Directors Elections

  1. Election of members of the Board of Directors will be held annually. The Board Chair will be responsible for coordinating the election process with the Executive Director.
  1. Nominating Committee composition:
  2. The Immediate Past Board Chair serves as Chair of the Nominating Committee.
  3. Committee members are appointed no later than March 31 of each year, by the Board Chair, to serve a three-year term. To allow for continuity, yet infuse fresh ideas to the Nominating Committee appointed members serve staggered terms, such that each year one member rotates off and a new member is appointed by the Board Chair.
  4. The election process will consist of:
  5. Board review and approval of candidates
  6. Presentation of candidates at the AHIA Annual Meeting (usually held in conjunction with the Annual Conference)
  7. Board approval of the ballot, prior to distribution
  8. Election voting process via distribution of the ballot, casting of votes and tallying of results
  9. Formal announcement of results:
  10. To Board of Directors
  11. To candidates
  12. On AHIA list-serv
  13. Through AHIA “e-news”, electronic newsletter
  14. Published in New Perspectives Journal
  1. Any AHIA member who meets the qualifications and other criteria defined in the Bylaws (Article VII, Section 2) and who can fulfill the requirements of office may become a candidate for election to the Board of Directors.
  1. A qualified member, who wishes to be a candidate, must submit a written application to the office of the AHIA Executive Director indicating the applicants’ credentials and why he or she wishes to serve as a Board member. This information (excluding item 4. i) will be included in the Candidate Profiles emailed to all voting members with their ballots. The following information, in this sequence, is required with the application:
  2. The candidates’ name, current job title, organization, city, state, and telephone number.
  3. Relevant employment experience, including the number of years in each type of work.
  4. Highest educational degree earned.
  5. Professional designations, if applicable.
  6. Number of AHIA Annual Conferences attended.
  7. Positions in which the candidate has served as a member of AHIA’s Management Group, whether past or present.
  8. Leadership positions in other professional associations, indicating whether past or present, if applicable.
  9. A statement of accomplishments, including examples, supporting the reasons why the candidate wishes to serve as a Board member (75-word maximum).
  10. The statement, “I wish to be a candidate for election to AHIA’s Board of Directors,” the current date and the candidates’ signature.
  11. The statement, “By my signature, I hereby recognize that the position applied for is a volunteer position and that I may not use such position for direct personal or employer benefit. My role, if elected, is purely to support and promote the mission of the Association of Healthcare Internal Auditors.”
  1. Candidates’ applications for election to the Board must be received in the Executive Director’s office by the deadline date, as established by the Board on an annual basis.
  1. The election results will be tallied and certified by the Executive Director and staff.
  1. As provided in the AHIA Bylaws, Article VII, Section 3(b) up to two non-voting advisory members of the Board of Directors may be appointed for a one-year term beginning January 1st of each year by the Board of Directors. Candidates for the appointment to the non-voting advisory seats shall be identified by the Board of Directors from among leaders in the healthcare and/or auditing professions and shall not be subject to the qualifications for a voting director.
  1. The Secretary/Treasurer of the Board who ultimately succeeds to Chair of the Board per AHIA Bylaws — Article VIII, Section 2, will be elected before December 15 each year for the succeeding year. The election schedule must be set to conform to this time frame. The Executive Director is responsible for making the ballot available to members and sending out periodic reminders to vote during the election period.

Nominating Committee Policies

  1. The Nominating Committee is a standing committee governed by AHIA Bylaws — Article IX, Section 2.
  1. Appointed members to the Nominating committee shall be AHIA members in good standing with demonstrated leadership in and commitmentto the organization.
  1. Annually the Nominating Committee shall verify the qualifications of and present to the Board of Directors at least two candidates for the office of the four-year “Executive track and at least two candidates for the at-large positions from among the members of AHIA.
  1. Members of the Nominating Committee are not eligible to be candidates to serve on the Board, in either a voting or advisory capacity.
  1. Candidates proposed by the Nominating Committee for these offices shall be affirmed by a majority vote of the Board.

Board Meetings

  1. Board members are expected to attend all scheduled Board meetings.
  1. In-person Board meetings are held as the first meeting of the calendar year and at the Annual Conference.Additional in-person meetings may be added at the discretion of the Board, budget permitting.Otherwise, scheduled Board meetings are typically conducted via conference call.
  1. Member may make recommendations for Board consideration by mail, fax, or e-mail.Recommendations should include, at a minimum:
  2. Member’s name
  3. Date
  4. Detailed description of the recommendations, including rational for the recommendations
  5. Bylaw or Policy that will be affected
  6. Impact, if any, on staffing, revenue, or expenses.

The member will be notified of the Board’s action as soon as possible after a decision is reached.

  1. Board meetings and Committee meetings will be conducted in accordance with Robert’s Rules of Order

Reimbursement of Board Member Expenses

Annual Conference registration fees are waived for Board members in order to assist with their attendance at the Annual Conference. Reasonable transportation, lodging, meal and incidental expenses of Board members will be reimbursed by AHIA for all in-person Board meetings.

Guidelines regarding what constitute reasonable transportation, lodging, meal and incidental expenses of Board members are:

  1. Airline Tickets
  2. In order to benefit from available discounts, advance travel arrangements at least 21 days in advance should be made whenever possible.
  3. No first class travel will be reimbursed.
  4. Air travel arrangements should be made through the approved travel agency, if one has been designated, and should be at the lowest possible non-refundable economy class round-trip coach fare.
  5. Ground Transportation
  6. If a Board member’s automobile is used for travel to an in-person Board meeting, the mileage expenses will be reimbursed only up to the cost of the lowest non-refundable economy class round-trip coach airfare. Reimbursements for personal automobile use will be made on the basis of the Internal Revenue Service’s allowance for business miles traveled.
  7. Other forms of ground transportation for travel to an in-person Board meeting, such as train or bus fares, will also be reimbursed only up to the cost of the lowest non-refundable economy class round-trip coach airfare.
  8. Rental cars may be utilized in connection with in-person Board meetings only when this form of transportation (inclusive of all associated costs such as gas and parking) is less expensive than other available means of commute. The size of the rental car should be based on length of trip and the number of people to be transported. The original receipt from the rental agency will be considered appropriate documentation for reimbursement.
  9. Expenses for gas for rental cars will be reimbursed. Expenses for gas for personal automobile use will not be reimbursed separately.
  10. Shuttle or taxi transportation to/from the airport will be reimbursed.
  11. Mileage from the Board member’s home to/from the airport will be reimbursed.
  12. Parking costs are reimbursable.
  13. Costs associated with traffic and related violations are not the responsibility of AHIA.
  14. Hotel and Lodging Expenses
  15. AHIA staff will negotiate a room block for all board meetings and the Board member’s room charges and tax only will be direct billed to AHIA.
  16. Charges for laundry, personal entertainment and movies are personal expenses and are not reimbursable.
  17. Internet connection charges are reimbursable.
  18. Other Out-Of-Pocket, Meal and Incidental Expenses
  19. Meal expenses are only reimbursable when directly incurred by a Board Member while attending an in-person Board Meeting and should be reasonable in nature.
  20. Reasonable business or personal phone calls, while conducting AHIA business are reimbursable. Discretion should be used regarding phone call length. Long distance phone calls should be made in the most cost effective manner.
  21. Reasonable tips such as $1 per bag or 15-20% gratuity are appropriate and reimbursable.
  22. Actual receipts must be submitted for all expenses unless the expense is $10 or less.

Affiliations and Memberships

  1. The Board retains the right to authorize any affiliation agreement with other organizations and groups of individuals provided such affiliations support the mission and vision of AHIA.
  1. AHIA will maintain the National Association of State Boards of Accountancy (NASBA) approval as a registered sponsor on the National Registry of CPE Sponsors.Status as a registered sponsor affirms AHIA’s commitment to adhere to standards for delivery of high quality continuing professional education.
  1. The Board has adopted The Institute of Internal Auditors International Standards for the Professional Practice of Internal Auditing.
  1. Affiliation arrangements will be evaluated by the Board annually as part of the annual strategic planning process.

Strategic Plan

The Board shall maintain a strategic plan consistent with the goals and objectives of the organization.The Chair of the Board shall be responsible for ensuring that AHIA’s Strategic Plan is reviewed and updated, as needed, on an annual basis.The Board will assign the elements of the strategic plan to Board committees, implement other structures as necessary to achieve goals, and track progress towards achieving the goals set forth in its strategic plan.

Letterhead/Logo Policy

  1. No individual or group will use AHIA letterhead or logo to express opinions or convey an impression of official statement or obligate the organization unless approved by the AHIA Board of Directors.
  1. Letterhead stationery will be used only by the Executive Director or as delegated by the Executive Director, and will only be supplied by headquarters.Stationery is not to be revised by any source except the Association’s administrative headquarters office.
  1. The AHIA logo may be used only with the approval of the Board Chair.Logo sheets are available from the Association’s administrative headquarters office.
  1. The logo is to be printed or stamped on products being sold or given away:
  2. At conferences by the Association’s administrative headquarters office, chapters, individuals, or vendors.
  3. By chapters at their meetings
  1. Infractions of this policy will be referred to the Board for review and subsequent action.

LEGAL/ORGANIZATIONAL POLICIES

Articles of Incorporation

The Board retains the authority to amend the Articles of Incorporation of AHIA with the approval of a majority of Board members.

Bylaws

The Board retains the authority to amend the Bylaws of AHIA with the approval of a majority of Board members.Any amendments to the Bylaws shall be ratified by the membership; however, the Board of Directors can make editorial corrections without a vote of the membership.

Non-Profit Status

No activities will be authorized that will jeopardize AHIA's status as a 501 (c) (6) not-for-profit corporation.

Name

The official name of the organization is the Association of Healthcare Internal Auditors, Inc.The organization will be referred to by the letters AHIA.

Definition and Scope Statement

Healthcare Internal Auditing is an industry-specialization within the profession of Internal Auditing.

AHIA is the only international organization dedicated to the advancement of the healthcare internal auditing profession.AHIA’s mission is to promote cost containment, revenue enhancement and increased productivity in healthcare institutions through internal auditing.

AHIA seeks to strengthen healthcare internal auditing by:

-Providing for the continuing professional education needs of healthcare internal auditors;

-Providing a forum for sharing information, experience and ideas related to healthcare internal auditing;

-Promoting the benefits of healthcare internal auditing to healthcare executives, trustees and other stakeholders; and,

-Representing the profession to other organizations, government agencies and the public.

Membership is open to any individual who is interested in the healthcare internal auditing profession.(See AHIA Bylaws — Article IV, Section 1 (a and b) for definitions of Active and Life membership classes.)

Code of Ethics

The Board of Directors has approved the following Code of Ethics for members of AHIA:

Code of Ethics

Association of Healthcare Internal Auditors

In order to assure the highest standards of responsibility toward those whom we serve, membership of the Association of Healthcare Internal Auditors agree to:

  1. Maintain the highest standards of professional conduct by acting with honesty, dignity, diligence and integrity.
  2. Exercise independence and objectivity in all activities.
  3. Fulfill the auditor’s obligations by disseminating to management and the Board any findings that may impact the organization significantly.
  4. Maintain confidentiality of all privileged or potentially sensitive information obtained.
  5. Refrain from activities which may be in conflict with the interests of auditors’ organizations or which would prejudice the auditors’’ ability to objectively carry out their duties and responsibilities.
  6. Refuse to engage in any activities, which might discredit the auditing profession or the auditor’s organization.
  7. Strive for the highest levels of professional expertise and competence
  8. Uphold the objectives and abide by the Bylaws of the Association.

Contract Approval and Execution

Contract / Review and Approval / Executed
By
  1. Management Agreement
/ Board of Directors / Board Chair
  1. Association insurance policies (except conference cancellation)
/ Board of Directors / Board Chair and the Executive Director
  1. Contract or formal agreements that obligate the Association for more than one year or obligate the Association in an amount equal to or greater than $10,000
/ Board of Directors / Board Chair and the Executive Director
  1. Contracts or agreements that provide for payment by AHIA to an AHIA member for products or services provided to AHIA
/ Board of Directors / Board Chair and the Executive Director
  1. Any arrangements or contracts with any affiliates of the Management Company must be disclosed to the Board of Directors annually
/ Board Chair and the Executive Director
  1. Conference cancellation insurance policies
/ Board Chair and the Executive Director / Board Chair and the Executive Director
  1. Hotel contracts for educational offerings and in-person board meetings
/ Board Chair and the Executive Director / Board Chair and the Executive Director
  1. Contracts or formal agreements that obligate the association in an amount equal to or greater than $5,000 but no more than $10,000
/ Board Chair and the Executive Director / Board Chair and the Executive Director
  1. Supplier contracts and purchase agreements, including those for meetings and conference (except hotel), that obligate the Association in an amount less than $5,000 and which are authorized as part of the association’s approved annual budget.
/ Executive Director / Executive Director

Contract Review