Scouting America

Local Council Financial Audits

The annual audit is one of the most important duties of the Council Executive Board and its Finance Committee.  The audit assures proper accounting and adherence to National and local guidelines.  It also assures that the baseline for financial measurement if the current year is correct.

Audit—Local Council Guide to the Auditupdated March 2025 
Audit—Audit Guide Excerpt – Sample Footnotes 
Audit—Audit Self-Review Formupdated April 24, 2024 

Audit—Audit Committee Guidebook
Audit—Audit Committee Matrix—Slides and teaching notes
Audit—Auditor Referral Programupdated May 31, 2023
Local Council FASB 2018 Audit and Tax Update Power-Point

Local_Council_Guide_to_Form_990– posted May 2025NEW!

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