Community Services Programs
Mental Health Agency Licensing Standards; Social Clubs Standards - Financial Management
The governing body is responsible for insuring the establishment and maintenance of sound fiscal practices as evidenced by, the development and periodic review of policies regarding the fiscal practices of the agency.
The governing body reviews the financial status of the agency on a periodic basis, and minimally reviews the agency's annual audit and approves the annual budget.
Interpretive Guideline for SC.26 through SC.26.A
"Periodic" is to be defined by the governing body. The club will be evaluated on:
1. the existence of fiscal policies and procedures;
2. compliance with the governing body's requirements for policy development and periodic policy review; and
3. the minimum review and approval activities cited in SC.26.A.
Where fees are charged, a schedule of fees for services and policies concerning collection of fees shall be made available to each client or their legally responsible party or posted in the facility for public view.
When the fee schedule is not posted for public view, there is documented evidence that clients and/or the legally responsible party have received notification of the fee schedule.
Social clubs will have documented annual audits from an independent Certified Public Accountant verifying that generally accepted accounting practices are being maintained.
Interpretive Guideline for SC.28
The club must contact the Division for written approval of alternative auditing mechanisms.