wrigjef wrote:Is there an auditor instruction indicating that they have a role in validating AMFA categories?
General auditor instructions are those provided in completing the audit checklist. Audit questions 24, 25, and 26 address the Other category. Question 26 asks, " Are funds in the “Other” category spent for their intended purpose within a reasonable time period?" How the individual auditor checks those criteria varies from auditor to auditor.
Additional instruction may be given by the area auditor or the audit committee with regard to the "Other" account. Previous audit exception trends as well as issues raised since the last audit may prompt more detailed scrutiny of the "Other" category.
wrigjef wrote:I have several units in my stake that have scouting related AMFA categories and our direction is that contributions to these should be within church policy for fundraising ("voluntary contributions" by non-members would fall into that)...
I am a bit confused as to what direction is being provided here. I am getting that these scouting Other:AMFA categories are
all funded by fund-raising. If there are only two Other:AMFA categories for scouting in which fund-raising funds have been deposited, one for camp and one for equipment, then all is well.
Handbook 2,
13.2.8, provides the guidance for funding activities. In the list of possible exceptions to funding all activities from the ward budget is one annual extended Scout camp or similar activity for young men.
Handbook 2,
13.2.9, addresses equipment and supplies for annual youth camps. When ward budget and activity participant contributions are not sufficient then
Handbook 2,
13.6.8, provides the guidance for the one annual fund-raising activity to help pay the cost of one annual camp and/or the equipment for annual camps.
The parenthetical statement, ""voluntary contributions" by non-members would fall into that" (fund-raising) is a bit misleading. All fund-raising contributions are voluntary. But voluntary contributions by non-members are not necessarily fund-raising funds unless those funds were contributed directly to the one annual fund-raising activity.
wrigjef wrote:(as stated in another thread, our stake has been instructed to not have AMFA/Other balance forwards so Bishops and even the Stake President will be making some decisions of what to do with some unused funds before the end of the year)
This is not Church policy. Nothing like this is stated in the
Handbook or any other policy document by the Church. It is only a local policy.