American Legion Auxiliary - Dept of VA

“Following recent changes to the corporation's finance committee due to the passing of the finance chair, the newly appointed committee undertook a comprehensive audit of all financial records. During this process, the committee discovered that the corporation's secretary/bookkeeper had diverted funds by utilizing the corporation's business credit card for personal expenses, as well as misallocating funds contrary to the stipulations outlined in the corporation's governing documents for the current fiscal year. Furthermore, the audit extended to previous years. The total amount of funds misappropriated through the use of the corporate credit card, inclusive of interest and finance charges, amounted to $19,142. The finance committee has subsequently contacted the district attorney of richmond, virginia, and is currently awaiting guidance on further actions in this matter. Additionally, the internal revenue service is being notified regarding the secretary/bookkeeper processing portions of her payroll through paypal without properly incorporating these amounts into the corporation's accounting system, to assess whether this income was reported on her tax returns.”

“There shall be two classes of membership, senior and junior. (a)senior membership shall be composed of members aged eighteen (18) and older; provided, however, a member eligible under section l of this article and who is under the age of eighteen (18) years and married shall be classified as a senior member. (b)junior membership shall consist of that group under the age of eighteen (18) years, whose activities shall be supervised by the senior membership. Upon reaching the age of eighteen, junior members shall automatically be admitted to senior membership with full privileges.”

“Members of the organization have rights to elect the governing officers. Elections of the governing officers are held at the state convention annually with nominations from the floor. Elections shall be by secret ballot and the majority of votes cast constitutes an election. One nominee can be elected by voice vote.”

“The governing body of the american legion auxiliary, department of virginia, shall be the department officers, past department presidents, district presidents, committee chairs, and delegates elected from each unit of members to represent them at the department annual convention. Each unit shall be entitled to two delegates and one additional delegate for every fifty members or major fraction thereof, each of whose current dues have been received by the department treasurer thirty days preceding the annual meeting of the department convention.”

“The form 990 will be reviewed by the full finance committee.”

“The conflict of interest policy applies to the governing board, department officers, the department chair, committee members with delegated powers from the governing board, department appointees, and department headquarters staff who have a direct or indirect financial interest. According to the american legion auxiliary's department conflict of interest procedures, a financial interest is considered a conflict of interest only if determined by the appropriate governing board or committee. The minutes of the governing board and all committees with board-delegated powers must include the following information: a. The names of individuals who disclosed, or were identified as having, a financial interest related to an actual or potential conflict of interest, along with the nature of that financial interest. The minutes should also document any actions taken to establish whether a conflict existed and the governing board's or committee's conclusion regarding the presence of a conflict of interest. B. The names of individuals present during discussions and votes concerning the transaction or arrangement, a summary of the discussion-including any alternatives considered-and a record of any votes related to the proceedings.”

“The organization makes its governing documents and conflict of interest policy available to the public upon request for the same period of disclosure as set forth in section 6104(d).”