coast guard morale, welfare, recreation manual - DOT On-Line ...

8-E-8. a. (Cont'd) Legal claims and inquiries would normally be
instituted by individuals, firms, or governmental
agencies during this period.
b. Vessels being decommissioned or entering major
overhaul where records are removed from the vessel,
shall forward the complete pertinent records to the
cognizant authority.
F. Audits. The primary responsibility for the audit of morale
fund reports and activities rests with the commanding
officer, or Chief, Personnel Branch (ap), as appropriate.
1. Audit Boards. The following criteria shall govern in the
designation of audit boards:
a. The board shall function under the direct control and
supervision of the commanding officer or Chief,
Personnel Branch (ap).
b. The board shall consist of one or more qualified
military or civilian personnel. When available,
personnel will be selected who have had previous
experience or training in accounting, auditing,
financial administration, or related fields. At
those units where the normal military tour is 3 years
or more, active duty personnel will be appointed to
boards who can reasonably be expected to be available
to serve for a period of at least 2 years.
C. The board shall audit all morale fund activities. At
large units with several complex MWR activities
(i.e., bowling alley, golf course, etc.) it may be
necessary to assign continuing responsibility for
specific activities so an auditor can become
thoroughly familiar with that activity.
2. External Audit. Public accounting firms shall not be
engaged to replace or substitute audit boards. They may
be used, to provide expertise not otherwise available to
supplement local audit programs upon specific approval of
Commandant (G-PXM) or district commander (ap), as
appropriate.
3. Requirements.
a. Frequency. Each fund shall be audited at least once
every 6 months, upon relief of custodian, and upon
disestablishment. The audit cycle need not conform
to mid and ending calendar years. The audit period,
however, must conform to a budgetary accounting
period.
8-8 CH-5