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The Pamphlet Collection of Sir Robert Stout: Volume 60
Duties of Auditors
Duties of Auditors.
Duties of Auditors.
| 1. | Ascertain that all sums credited to individual members in cash book are duly posted to their respective accounts, and in accordance with the amount charged against them under the heading of each fund, and that the same division is observed in cash book. |
| 2. | Ascertain that the sum total of each Court night's takings is duly signed for by the Treasurer, and agrees with the amount in cash book. |
| 3. | Ascertain that the total receipts of the quarter are correctly posted to each fund in cash account in ledger. |
| 4. | Ascertain that credit balances are correctly brought forward from previous quarter. |
| 5. | Ascertain from minute book that all items of expenditure have been duly authorised by the Court. |
| 6. | In the case of sick pay examine declarations on and off the funds, and ascertain if member was financial at the time of declaring on. |
| 7. | Ascertain that all items of expenditure are correctly classified in their respective columns in cash book and examine receipts and cheques, observing that the latter bear the required signatures. |
| 8. | Ascertain whether any interest has become due, and if so, that it has been added to capital in cash account. |
| 9. | Compare balances in ledger with cash in Treasurer's hands and bank. |
| 10. | Examine Balance Sheet, and ascertain that it is a correct abstract of the accounts and is in itself correct. |
| 11. | Compare Funeral Register with members account, and ascertain that arrears column is correctly filled in. |
Any Auditor signing an incorrect Balance Sheet shall be fined 5s, and if absent at the time appointed for the Audit he shall be fined 2s. 6d.
Auditors to be paid for their services such sum as shall be determined by the Court on night of nomination in November in each year.