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Local No. City State Date IAFF LOCAL UNION AUDITORS REPORT GENERAL INSTRUCTIONS This annual report should be prepared and certified by the local union trustees. The original shall be mailed to the IAFF General Secretary-Treasurer 1750 New York Avenue NW Washington DC 20006 within 180 days after the close of the local s fiscal year. A copy shall be retained in the files of local union in accordance with the International Constitution* The following questions should be answered by the trustees YES 1. Are all cash receipts recorded and currently deposited 2. Are all disbursements paid by check or electronic funds transfer 3. Do checks require the signature of at least two officers 4. Were all expenditures approved and supported by invoices or other supporting documents 5. Was there evidence of any check being signed in blank or in advance by any officer or officers 6. Were any checks made payable to cash 7. Are adequate minutes of membership and executive meetings maintained 8. Was the trustees annual audit report for the prior year submitted to membership 9. Are required federal and state payroll tax returns currently filed with the respective agencies 10. Does the U*S* local union file its annual Form 990 or 990-N with the IRS 11. Did the Canadian local union file its annual Form T1044 with the CRA Report for the Period from Number of members last audit AUDITING COMMITTEE signatures Chair to Date NO REVENUE 1. Initiation fees 2. Per Capita received 3. Interest 4. Special event receipts 5. Less costs of special event 6. Net special event revenue line 4 less line 5 7. Other revenue list 8. Total receipts add lines 1 - 7 Expenses 9. Salaries compensation and benefits 10. Travel costs 11. Occupancy rent utilities and maintenance 12. Office expenses and supplies 13. Professional fees 14. Printing publications postage and shipping 15. Per Capita Tax and fees 16. Other expenses list 17. Total expenses add lines 9 - 16 18. Excess or deficit for the year line 8 less line 17 19. Net asset fund balances at start of year from line 27 A 20. Other changes in fund balance please explain ASSETS AND LIABILITIES 22. Cash savings and investments 23. Land and buildings 24. Other assets describe 25. Total assets add lines 22 - 24 26. Total liabilities list 27. Net assets fund bal* line 25 minus 26 NOTE Line 27B must agree with Line 21. The original shall be mailed to the IAFF General Secretary-Treasurer 1750 New York Avenue NW Washington DC 20006 within 180 days after the close of the local s fiscal year. A copy shall be retained in the files of local union in accordance with the International Constitution* The following questions should be answered by the trustees YES 1. A copy shall be retained in the files of local union in accordance with the International Constitution* The following questions should be answered by the trustees YES 1. Are all cash receipts recorded and currently deposited 2. Are all disbursements paid by check or electronic funds transfer 3. Are all cash receipts recorded and currently deposited 2. Are all disbursements paid by check or electronic funds transfer 3. Do checks require the signature of at least two officers 4. Were all expenditures approved and supported by invoices or other supporting documents 5. .

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