Governance Audit Checklist

Federal Governance Documents
___Copy of Articles of Incorporation State:_____________Date:_______________
___IRS Determination letter: Date:_________
___501(c)3 ___; 501(c)6 ____; Other _______
___Tax returns for last three years
___Related entities:_________________________________________________________

State Governance Documents
___Business license / registration State(s):____________________Date:___________________
___State Tax Filing for latest year end
___Most recent state annual report

Financial Documents
___Bank Statements for last 12 months
___Asset Depreciation Schedule
___Financial Statements for last three years (__audited, __reviewed, __compiled)
___Copies of all insurance policies:
___workers comp
___liability
___directors & officers insurance

Association Documents
___Current bylaws
___Board policy manual (i.e.):
___Nominations process
___Conflict of Interest Statement
___Whistleblower policy
___Code of Conduct/Ethics Policy
___Document retention policy
___Staff procedures manual (i.e.):
___Social media policy
___Credit card usage policy
___Staff personnel manual (i.e.):
___sick leave, vacation
___employee status definitions
___disciplinary policy
___Board minutes from last 3 years
___User name and password for website, emails, database, QB, etc.
___Data backup / “disaster preparedness” plan