United States Deputy Sheriffs'

“Form 990 is prepared by a certified public accounting firm and a draft of form 990 is provided to the usdsa board of directors for their review and approval. A conference call with the board of directors takes place to discuss the form 990 prior to its filing with the irs.”

“The purpose of the conflict of interest policy is to protect usdsa's interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or director of usdsa. Any director, officer, key employee or member of a committee with board delegated powers who has a direct or indirect financial interest is an interested person. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of his or her financial interest and must be given the opportunity to disclose all material facts to the directors and members of committees with board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, such individual, and any other interested person vis a vis that person or transaction, shall leave the board or committee meeting while the determination that any conflict of interest (actual or potential) is discussed and voted upon. The remaining board or committee members (referred to as the independent evaluation committee or iec) shall decide if a conflict of interest exists. Procedures for addressing the conflict of interest a. If an actual or potential conflict has been determined to exist, an interested person may still make a presentation at the board or committee meeting, but after such presentation, such individual shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement that results in the conflict of interest. Any benefit received by the interested person shall be disclosed at such board or committee meeting. B. The chairperson of the board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. C. After exercising due diligence, the board or committee shall determine whether usdsa can obtain a more advantageous transaction or arrangement with reasonable efforts from a person or entity that would not give rise to a conflict of interest. D. If a more advantageous transaction or arrangement that would not give rise to a conflict of interest is not reasonably attainable under the circumstances, the board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in usdsa's best interest and for its own benefit and whether the transaction is fair and reasonable to usdsa and shall make its decision as to whether to enter into the transaction or arrangement in conformity with such determination. Violations of the conflict of interest policy a. If the board or committee has reasonable cause to believe that a member has failed to disclose actual or possible conflict of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. B. If, after hearing the response of the member and making such further investigation as may be warranted in the circumstances, the board or committee determines that the member has, in fact, failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.”

“The board of directors reviews contract and salary requirements.”

“Usdsa complies with irc section 6104 and makes its form 1023 and form 990 available for public inspection upon request.”

“Usdsa makes its conflict of interest policy and governing documents available to the public upon request. The organizations financial statements are available on the website and by request.”

“Usdsa does not have any separate committees with the authority to act on behalf of the governing body. However, if they did have seperate committees they would document all meetings contemporaneously.”