Section F: Standard IX

Standard IX: Financial, Facility, and Risk Management

Page 2

Program ID:

“The CASA program manages its affairs in accord with sound financial practices and applicable federal, state, and local statutory requirements.”

A. The CASA program has a written budget that guides the management of its financial resources. (Standard IX.A)

1. Does the program have a written budget?

2. Is the budget approved by the appropriate authority prior to the beginning of the fiscal year?

3. Does the program or governing body have a policy that sets out the level at which deviations from and revisions to the budget must be approved?

B. The CASA program procures adequate financial resources and manages them prudently in order to support its provision of services.
(Standard IX.B)

This section is for non-profit organizations. If the program is publicly administered, skip to question C4.

1. Has the organization received recognition and maintained its tax-exempt status from the Internal Revenue Service?

2. If no, has the exemption been denied, or is there an application pending?
Denied?
Application Pending?

3. If the program solicits charitable contributions, have appropriate state and local registrations been completed?
N/A: Program does not solicit charitable contributions

4. Does the governing body seek revenues adequate to support the services it is committed to provide?

C. The CASA program is accountable to its governing body/voluntary board of directors or to government bodies for prudent fiscal management.
(Standard IX.C)

Questions 1-3 are for non-profit organizations. If the program is publicly administered, skip to question C4.

1. If the program’s actual expenditures exceeded $25,000 in any of the last 3 years, was an IRS Form 990 completed and filed in accordance with IRS regulations? (100% required)

2. If the program’s actual expenditures exceeded $25,000 and were less than $100,000 during the last year, was a review of the organization’s financial statements performed by an independent certified public accountant within six months of the end of the fiscal year?

3. If the program’s actual expenditures exceeded $100,000 during the last year, was an audit of financial statements performed by an independent certified public accountant within six months of the end of the fiscal year?

i. If yes, was the certified public accountant approved by the governing body?

ii. If an annual audit was not performed, did the program prepare annual financial statements in accordance with generally accepted accounting principles?

Question 4 refers to publicly administered programs. If the CASA/GAL program is a non-profit organization, skip to question 5.

4. Is an audit conducted periodically, covering all years since the previous audit, in accordance with law or regulation governing audit of a public agency?

i. If yes, does an independent auditor conduct the audit?

ii. If yes, is the audit carried out in accord with law or regulation governing audit of the financial operations of a public agency?

5. Does the program make summary financial, statistical, service data, and governing body information available to the public on request?

Questions 6–10 refer to CASA/GAL programs that have annual audits performed. If no audit is performed, skip to question D1.

6. Does the designated committee or person meet with the independent auditor, as necessary?

7. Is the auditor’s report reviewed and formally approved or accepted by the governing body?

8. Is the report made available for public inspection upon request?

9. Does an individual with proper authority or a committee designated by the governing body review the audit findings?
N/A: Have never had audit findings

10. When a management letter has accompanied the audit, does the CASA/GAL program’s governing body promptly review it?
N/A: Have never received a management letter

i. Does the governing body ensure that program personnel act on the recommendations set forth in the management letter?

D. The CASA program receives, disburses, and accounts for its funds in accord with sound financial practices and generally accepted accounting principles.
(Standard IX.D)

1. Does the CASA/GAL program or governing body adhere to written operational procedures in regard to accounting control?

2. Do the written operational procedures include:

i. A descriptive chart of accounts?

ii. Prompt and accurate recording of revenue and expense?

iii. Safeguarding and verification of assets?

iv. Control over expenditures?

v. Separation of duties to the extent possible?

3. Does the governing body review and monitor the CASA/GAL program’s fiscal management?

4. Does the CASA/GAL program or governing body make timely payments to the Internal Revenue Service and to other taxing authorities, as required by law? (100% required)

5. Does the program or governing body ensure the segregation of restricted funds?

6. If the CASA/GAL program has the fiscal authority, do its policies and procedures require that:

i. All personnel with fiscal responsibilities are oriented to the bookkeeping system and are advised with regard to any changes?
N/A: CASA/GAL program does not have the fiscal authority

ii. Systems are in place to prevent or detect fraud or abuses of the system, such as control, use, and review of the system by more than one person?
N/A: CASA/GAL program does not have the fiscal authority

7. Are the accounting records of the CASA/GAL program kept up-to-date and reviewed on a monthly basis?

8. Are bank statement receipts and disbursements reconciled to the general ledger on a monthly basis?

E. The non-profit CASA program’s board of directors sets policies and exercises control over fundraising activities carried out by its employees and volunteers.
(Standard IX.E)

This section refers to non-profit organizations. If the program is publicly administered, skip to question F1.

1. Does the CASA/GAL program provide funders with an accurate description of the program, its purpose and services, and the financial needs for which the solicitation is being made?

2. Does the CASA/GAL program spend funds for the purposes for which they were solicited, except for reasonable costs for administration of the fund-raising activities?

3. Does the CASA/GAL program establish controls on processing and acknowledging contributions in accordance with applicable laws?

F. The CASA program operates in offices that provide a safe, well–maintained physical environment for its personnel, volunteers, and visitors.
(Standard IX.F)

1. Are the CASA/GAL program’s premises and equipment safe and functional?

2. Are the CASA/GAL program’s facilities in full compliance with applicable fire safety codes and regulations?

G. The CASA program protects its physical, human, and financial resources by evaluating and preventing or reducing the risks to which they are exposed.
(Standard IX.G)

1. Does the CASA/GAL program have liability protection for staff and volunteers through a court, state statute, or private insurance?

2. Does the governing body have responsibility for determining the extent and nature of the liability protection needed for personnel and volunteers, when applicable laws are unclear or silent?

3. Does the CASA/GAL program carry workers’ compensation insurance and other insurance deemed necessary based upon an evaluation of the program’s risks?

4. Does the CASA/GAL program inform its governing body members, officers, employees, and volunteers of the amount and type of insurance coverage that is provided on their behalf by the program?

5. Does the CASA/GAL program annually review its insurance coverage with its insurance carrier to ensure adequate coverage?

6. Does the CASA/GAL program require staff, volunteers, and governing body members to immediately notify the CASA/GAL program of any criminal charges?

7. Are licenses or other evidence of compliance prominently displayed as required by state and federal law? (100% required)

Comments: Add any clarifying information related to the questions or Indicators of Compliance for Standard IX (Optional).