Information & Discussion of issues relating to VFW ByLaws, Charter and regulations. http://www.vfwwebcom.org/wi/judgeadvocate/ en-us Sun, 22 Nov 2009 05:15:52 -0500 Policlicks LLC From the mailbag…   When our Quartermaster gives his financial report every month, he just states money received, money spent. He always states that if you want to see the complete report, the books are open for you to look at.   Our previous Quartermaster always gave a complete report and it was easy to hear and understand.   Are there any rules or regulations that we, as members, can invoke to make him give a complete report to our satisfaction?  A person can't help but to assume that something might be not on the up and up.     A good question - and one that crops up fairly often. Let’s begin by looking at what our National By-Laws and Manual of Procedure say about the duties of the Quartermaster, with respect to reporting to membership:   Our Resources:   The National By-Laws address duties and obligations of Post Officers in a single sentence under Section 218: Post officers, elected and appointed, and chairmen, shall have such duties as are prescribed in these By-Laws and in the Manual of Procedure.   The corresponding section of the Manual of Procedure then sets out the specifics, such as they are, for each position, from Commander to Service Officer.   For the Quartermaster, there are 12 key points enumerated by letter. The instruction for reporting is item “k”: k. Report on transactions concerning receipts and expenditures, for any given period, at a regular or special meeting of the Post.   As you can see, the description of the “report” is not really detailed.   So let’s take a look at what Demeters Manual of Parliamentary Law has to say regarding financial reports at a meeting (Demeter’s refers to a “Treasurer”, which we call a Quartermaster):   “He should be prepared to give a statement of the condition of the treasury at each meeting. Technically this is called a report. Such statements are given purely for the information of the members at meetings and need not be put to vote to be accepted or adopted, because this would be certifying to their accuracy and completeness without proper audit.” (Demeter’s, Page 253)   Page 15 of Demeter’s gives an example of a basic Treasurer’s (Quartermaster’s) report:   “Total receipts from all sources, since our last meeting $290; total disbursements, $140; total amount in the Tenth Federal Bank as of tonight, $1,234.56” (The members have a right to inquire into any item, and can ask questions thereon.)   (Not addressed in this article is the question of what direction your Post By-Laws might give in this area. For example, you Post By-Laws might specify a more detailed, itemized style of report. We can only know that by reading the Post By-Laws. State By-Laws are mute on this topic.)   Summary - The minimum:   So, having looked at all of our resources, what we have come up with is the minimum standard for reporting financial matters. It sounds as though, technically, your Quartermaster meets the minimum standard.   The happy medium:   Going beyond that, however, we come to understand that many Post members prefer something beyond the simple minimum. In the Demeter’s example, for instance, the receipts report might be fleshed out to itemize at least where the income was derived. Or a comment may be added highlighting some unusual expenditure that is included in the expenses, with a notation that other expenses were for normal and usual items such as utilities, etc.   Over the top:   Some Quartermasters give an extraordinarily detailed report, listing every check number, the date it was issued, the exact amount, to whom and when it was sent. Likewise for income. This gets us into the realm of over-reporting and thus “turns off” a lot of members who are bothered by the extent to which this “drags out” the meeting time.   No matter how detailed the report, the Quartermaster has an obligation to answer questions from the floor following his presentation.   Most members prefer “The Happy Medium”. A member in attendance would like to come away from the meeting with some degree of confidence that he/she has heard a clear financial report.   In addition to taking questions, the Quartermaster would be wise to also reserve some time after the meeting to address individual concerns.   Your Trustees   Left out of the foregoing is the critical role of your Post Trustees. Among other things, Trustees are elected to perform two important functions:   a)    The trustees are to review the books prior to each monthly report to ascertain that the Quartermaster is following proper procedures in handling all accounts. Does the checkbook balance? Are all transactions written down? Are funds properly accounted for? b)   The Trustees are to perform a quarterly audit. Trustees function as an “audit committee” who certify the accuracy of all accounts on a quarterly basis and report the results of their audit not only to the membership, but to the Department Adjutant/Quartermaster, who then forwards their certified report to the Department Inspector.   While the Quartermaster typically reads the Quarterly Audit to the membership, it is really the work output of the Trustees. It would be good policy of one of the Trustees were to present the Quarterly Audit so as to assure members that it is, indeed, the work of the Trustees.   So there you have it: The rules and the reality.   As an aside, having begun my Quartermaster duties by delivering the “minimum” report, I can attest to the fact that life is a lot simpler and happier by going the way of the “Happy Medium”. Your Quartermaster would do well to enhance his report somewhat so as to “flesh it out” a little better.   The overwhelming preponderance of Post Quartermasters is honest and hard-working. They take on a great deal of responsibility and most do an admirable job, but mistakes can, and do, happen. For everyone’s benefit, shedding a reasonable amount of light on their duties, and keeping the books open to members, makes for a stronger, more viable VFW Post.   It is never advisable to badger a Quartermaster in an accusatory manner. Ask your questions in an open and honest fashion. If you suspect foul play or misappropriations, take these matters up with your Post Trustees and ask them to investigate. It’s what they’re there to do.            Do you have a question that you’d like the  Judge Advocate to address? <=== Click the logo to submit an inquiry.        Questions selected for this weblog will be those that address issues of general interest. http://www.vfwwebcom.org/wi/judgeadvocate/203134/ Thu, 10 Sep 2009 10:58:00 -0400 http://www.vfwwebcom.org/wi/judgeadvocate/203134/ The question is often asked: "Does our Post need By-Laws?" The short answer is: "Maybe. Maybe not." It depends on your Post situation. No Post is truly without By-Laws. In the absence of a specific Post (or District, or County Council) By-Laws, our National By-Laws are sufficient to guide the individual units. They are, in fact, your Post By-Laws in lieu of your Post creating By-Laws of your own. So, if your Post operates in a relatively uncomplicated manner (i.e. No Post Home; No Canteen; No Mens Auxiliary), the actual answer would most likely be "Probably not."  You can run your Post quite effectively by following the National By-Laws. But if your Post operation is more active, more complex (with one or more of the features itemized in the previous paragraph), then the answer becomes "Probably a good idea to have your own By-Laws." Your Post By-Laws should build on the National By-Laws and address specific situations in a manner that is agreed upon by your membership. Once created and approved, your Post By-Laws become the framework that guides your Post through the future. Post By-Laws can be changed, but to do so will require a specific process and resubmission for approval. (This issue will be addressed in a separate blog posting soon.) Assuming your Post falls under that latter conclusion (that Post By-Laws would be a good idea), how do you create these Post By-Laws? Here are a few steps, and then some shortcuts: Form a By-Laws Committee: This committee should consist of several Post Members, including certain officers. The Post Commander should be on the committee, as should your Post Judge Advocate, and probably your Quartermaster. The rest of the committee should be drawn from the general membership, but these should be individuals with an in interest in the process and the outcome. Be sure and include both newer members and some who have a relatively long history with the Post, so that you get a combination of practical Post experience and fresh perspectives on the issues at hand. The Commander should NOT be the chairman of this committee. Obtain a CURRENT copy of the NATIONAL BY-LAWS (Podium Edition): Whatever the eventual document you come up with, it may contain NO PROVISIONS that are contrary to our National By-Laws or Manual of Procedure. You might as well get in the habit of checking what you're proposing against the VFW's overall rules. Obtain a current copy of your Department By-Laws: There may be provisions therein that you will need to take under consideration, and your By-Laws must be consistent with Department as well as National. Create a working draft: Don't expect to sit down one night and finish your project in one session. Done properly, the process will take research, study and discussion to hone the points properly. Once the final draft is ready, be sure and circulate it among all Post members well in advance of a regular, or special, meeting to discuss and vote on it. Give members an opportunity to study your output. Present the proposed By-Laws item-by-item at the voting meeting. The smoothest way to do this is to follow the pattern used so effectively at National Convention. In this method, each section is presented as recommended for passage by the By-Laws Committee. Give members the opportunity to "Set Aside" each provision for detailed discussion following the introduction of all provisions. Simply ask, "Does anyone want this (provision, section, etc.) Set Aside?" Hearing no call for a set aside, call for a vote on that item (yea or nay) and move on to the next item. Once all provisions have been individually approved, disapproved or set aside, you are now ready to go back, in order, to the set aside items. Reread the individual item, then open the floor for discussion. At the end of the discussion period, call for a vote (yea or nay) on the individual item. Once all items have been voted on, you either have a complete and approved set of By-Laws, or you have more work to do on those portions that were turned down. If you have one or more provisions that have been rejected, first determine whether their deletion from the By-Laws affects the overall integrity of the By-Laws. If they do, refer the project back to the committee for resolution. The By-Laws will have to be presented to another meeting, with voting and discussion on the previously rejected sections only, since all the other provisions have been passed. When you have a final, approved set of By-Laws, forward them to Department Headquarters. Typically, the Adjutant will forward a copy to your State Judge Advocate for review. (You may or may not receive recommendations for changes from the Advocate or Adjutant. The Department does not exercise "approval" of By-Laws... only review prior to submission to National. It is then the Adjutant's duty to forward the Post By-Laws to VFW National Headquarters for review and APPROVAL by the National Commander-in-Chief (via the Adjutant-General's Administrative Department.) Your new By-Laws may NOT officially go into effect until the Commander-in-Chief has approved them, in writing, and returned them to you, however in the interim period it is appropriate to operate under them with the understanding that decisions made in accordance with any provision that is subsequently changed upon official review would have to be reconsidered.  This is why the review process at Department level is helpful. AND NOW THE SHORTCUT! We are providing here download links to three versions of draft Post By-Laws that may be used as a starting template for your own Post By-Laws.  There are differences among the three versions, so read the Title and description for each one before deciding which template to use. You are free to modify these to suit your particular Post needs. You may add provisions to cover situations unique to your Post. TIP: There are some matters which may change year-to-year. Consider building into your By-Laws a provision for Standing Rules which will direct the Post to consider certain issues annually at a designated meeting (for example the first meeting of the program year, or the December meeting, etc.) to set certain limited variables for the coming year. Those Standing Rules cover such things as the amount you charge for dues, the dates for some special annual event, etc. The items addressed by Standing Rules may then be modified as needed without going back through the amendment and re-aproval process. Of course, Standing Rules must also be consistent with all By-Laws, allowing only the variable to be adjusted as needed. These editable files are downloadable in 3 formats: Microsoft Word 97-2003 (.doc); Microsoft WORKS (.wps) and Open Office (.opd), a generic word processing software. STANDARD w/1 Signature (Requires only 1 signature for checks and financial transactions. This allows for electronic banking.) STANDARD w/ 2 Signatures (Requires the traditional 2 signatures for all financial transactions. Generally limits ability to do electronic banking.)  STANDARD w/Mens Aux (Provides for the existence of a Mens Auxiliary. Assumes 1 signature, but can be modified to 2 signature.)  MS WORD VERSION MS WORD VERSION MS WORD VERSION MS WORKS VERSION MS WORKS VERSION MS WORKS VERSION OPEN OFFICE FORMAT OPEN OFFICE FORMAT OPEN OFFICE FORMAT CLICK HERE TO PRINT A COPY OF THIS ARTICLE http://www.vfwwebcom.org/wi/judgeadvocate/202469/ Wed, 9 Sep 2009 10:32:00 -0400 http://www.vfwwebcom.org/wi/judgeadvocate/202469/ Displayed below are the Charter and By-Laws of the VFW, Department of Wisconsin, as amended at Department Convention in June of 2009 and approved by VFW National in September, 2009. This document may also be downloaded in pdf format by clicking on the appropriate icon, below. DEPT BY-LAWS JULY 2009 -  Click "Full Screen" button above to enlarge document view.  If the document above does not appear, you may need to update your Flash Player.  Click here to update it.     http://www.vfwwebcom.org/wi/judgeadvocate/156428/ Mon, 19 Jan 2009 05:18:00 -0500 http://www.vfwwebcom.org/wi/judgeadvocate/156428/ POST, DISTRICT JUDGE ADVOCATE CONTEST LET'S YOU DEMONSTRATE YOUR KNOWLEDGE OF VFW BY-LAWS & POLICIES At this time I would like to reverse the normal procedure of responding to questions asked by District and Post officers and the membership. We have many outstanding Judge Advocates at the District and Post levels.   Basic duties of a Judge Advocate is to give their Post Commander and membership legal assistance, incident to his office, as he may request, and perform such other duties as may be usually incident to the office or as may from to time be required of him by the laws and usages of this organization or lawful orders from proper authority.   Here is the plan: I will ask questions in reference to general knowledge of VFW. You are to answer the question and supply references (National Bylaws, Manual of Procedure, and to Demeter’s Manual of Parliamentary Law and Procedure – such as articles, sections and general source information) to justify your answer.   Question:    Is a motion required to accept the Quartermaster Report?   Question:    When the Quartermaster’s Report is given at a Post Meeting, does each line item have to be read, or can the Quartermaster give only the total amounts of each fund?   Question:  Can a District or Post Commander challenge the eligibility of a Post member?   Question:   Who may initiate disciplinary action against a member?   Question:   Do Posts have the right to refuse admittance to members from other Posts to their canteens?   Question:   Can a member of a Post who has their Canteen/Clubroom privileges suspended, be denied the right to attend monthly meetings of the Post?   Question:   Can a visiting official be asked to leave the Post meeting when financial matters are being discussed?   Question:    What is the correct procedure to be followed when conducting an audit?   Question;    Can a convicted felon become a member of the VFW?     Question;    What happens when an officer resigns and no one can be found to fill the office?   Question;    Can the Post Quartermaster serve as Canteen Manager simultaneously?   Question:    Does the Ritual cover special meetings and how does it address this function?   Question:    What can a District Commander do when the Post Commander fails to attend required meetings after having been properly notified?   Question:   Which section of the Congressional Charter do we recite during the opening of the Post meeting - is it really required to be read?   Question:   Can the Post Commander change activities of the Post without talking to the membership?   Question:   Can a Post reject a qualified veteran for membership?   Question:    When registering as the Commander of the Post, at the Department Convention, can he cast the delegate votes of the Post?   Question:   On the National and Department level, who is the governing body between conventions?   Question    Arrearages: can a Post be deprived of its voting privileges at National, Department, District and County Council meeting by failure to submit a Trustee’s Quarterly Report of Audit?   Question:   Can the Post Commander relieve a trustee for failure to fulfill his duties?   Question:   What action can the Judge Advocate (at all levels) take when a Commander gives an opinion that may be in conflict with the National By-Laws?   Question:   If the Commander of the Post resigns and the Senior Vice Commander refuses to move up, what is the procedure?   Question:    What is the time period for a Post to lose its charter because of inactivity?   Question:    Are caps removed during the recitation prayers at a Post meeting, and if removed, is the cap placed over the heart?   Forward your responses to my email judge@wi.vfwwebmail.com or mail to Michael L. Borg, VFW State Judge Advocate, 1809 N. Oneida Street, Appleton, WI 54911, by November 20, 2008.   I will post the results on my web blog and mention the most knowledgeable District or Post Judge Advocate in my next newspaper article. Thanks! http://www.vfwwebcom.org/wi/judgeadvocate/130106/ Wed, 15 Oct 2008 09:00:00 -0400 http://www.vfwwebcom.org/wi/judgeadvocate/130106/ I hope everyone had a great time at this year’s convention. It is always such great fun for our membership to come together for this special event. I want to take this opportunity to say thank you comrades! The State Convention delegates gave me another opportunity to serve our new State Commander Gary Erickson and his administration. This opportunity is my ninth year as your State Judge Advocate.   It is my duty to give the Department Commander, Council of Administration and Department Convention legal assistance, incident to my office, upon request, along with advising on parliamentary procedures. I want to discuss the Chain of Command in this article as we start a new year with new officers.   You might be asking yourself, why is the State Judge Advocate addressing the issue of VFW Chain of Command?   Our Department has noticed an increase of individual Post members breaking the chain of command by writing directly to our National Organization on their issues.   The Veterans of Foreign Wars organization has a chain command built on a proven structure. The Post is the foundation of our organization; we must start at that point. . All complaints must begin at the post level and the member(s) have an obligation to submit their complaint to the Post Commander. Unresolved complaints at the post level are forwarded to the District level. If still unresolved, the complaint forwards to the Department. If Department cannot resolve, the complaint forwards to National. It is subjected to the control of the National Commander-in Chief and the National Council of Administration with final decision resting on the National Council.   What if the chain of command breaks down or the system doesn’t work? What if any one of our levels spins out of control? Do we break the chain of command?   When complaints are submitted directly to our National Headquarters, they are referred right back to the Department. Our Department Commander is asked why they don't have control of their organization at all levels. This causes embarrassment to our State Commander and the Council because they had no prior knowledge. Commanders at any level can’t act without proper knowledge of complaints.    Members may not understand the chain of command or believe that they have a right to circumvent the chain of command. They may claim justification by “opening a can of worms” in a National forum if our chain of command fails them. Others contend individuals who continuously break the chain of command are driven by altruistic goals to improve the system and should be accorded some measure of immunity and protection.   None of these reasons are acceptable.   It is so important that individual complaints are handled at each level of the chain of command in the proper order. Each decision can be appealed to the next level of authority. Commanders at all levels must educate their membership on the proper use of the chain of command.   The State Judge Advocate can not intervene in specific Post issues unless so directed by the State Commander. However, he is able to provide general guidance and training in response to questions of general interest and issues. Got a question? E-mail it to: judge@wi.vfwwebmail.com http://www.vfwwebcom.org/wi/judgeadvocate/130105/ Tue, 15 Jul 2008 08:51:00 -0400 http://www.vfwwebcom.org/wi/judgeadvocate/130105/ Our districts are in the process of completing their spring conferences or meetings. At one district meeting I attended recently, the election of trustees and vacancies issues came forward   Issue 1: Can a district three year trustee run again for that same position (three year term) or does he have to follow the normal progression to the next position as the district two year trustee and so fourth? If that’s the case, what is the progression of the other two trustees? Does the two year trustee move to the one year trustee position – and another two year trustee has to be elected? Plus does the original three year trustee have to resign the progression position of the two trustees before the election process.   Issue 2: During the election procedures – if the outgoing district commander decides to run for another term, does he run against the original senior vice commander? Do the senior & junior vice commander have the right to stay in their original positions and be re-elected to those positions, or must they move forward to the next progression?   Since there was some friendly disagreement between the State Judge Advocate and a very knowledgeable district member, I followed up with a call to National’s Assistant Director of Administrative Operations, David Prohaska.   Here’s what he said: A trustee is elected for a three year term unless they are unable to fulfill their term of office. If that person fails to fulfill their term, then an election takes place to fulfill the rest of the person’s obligation. If a two year trustee is unable to fulfill his commitment, a person is elected in his place (the three year does not move up). In the case cited, the three year’s trustee’s obligation is to progress to the two year trustee, he would not be eligible to run for the three year trustee. However, this is my interpretation and one might argue that he has the right to run for three year trustee therefore vacating the two year position, and an election for a two year trustee would be needed…. and they would be correct.   Elections periods (except trustees) are for one year (there is no progression like trustees stated in the By-Laws except to fill vacancies during the year), any member can run for any position as long as they don’t hold two elective offices, therefore, a senior or junior commander could run for the same position and not move up. Now, when there is a vacancy, and they elect not to move up, they must resign their position and run again if so desired.   And, on a related issue: If the district commander resigns or passes away and the senior or the junior vice commander or both refused to step up to the next progression what happens?   In the Manual of Procedures Article IV – Districts, Section 418 – Vacancies and Removal of Elective Officers, states in part: “..District may fill any vacancy in their offices at any regular or special meeting. In the event of a vacancy in the office of District commander, the Senior Vice Commander shall at once succeed to the title and duties of such office, and the Junior Vice Commander shall succeed to the title and duties of the senior Vice commander. Likewise in the event of a vacancy in the office of senior Vice Commander, the junior Vice commander shall at once succeed to the title and duties of said office. In either case, the district shall be convened for the election of a junior vice commander.   It is also my understanding that in the event of a vacancy in the office of commander, the senior moves up. If he cannot or refuses to move up, he must resign and the junior vice commander will assume the duties of the commander, and an election must be held for the office of junior vice commander and senior vice commander.   This also holds true for the vacancy in the office of the senior vice commander: The junior moves up. If he cannot, or refuses to, move up, he must resign and a new election must be held for the office of senior & junior vice commanders, not only the district, but also the post level.   I hope we haven’t confused you completely. Elections & Vacancies - just remember – vacancies you must move up or resign your office. Elections – you have the choice to move up or stay in your original office and be re-elected.   I hope this has addressed the issues and concerns of our district and post membership. http://www.vfwwebcom.org/wi/judgeadvocate/130104/ Thu, 15 May 2008 08:49:00 -0400 http://www.vfwwebcom.org/wi/judgeadvocate/130104/ I recently attend our State Mid-Winter Conference in Green Bay and was given letter addressed (to whom it may concern) through our State Jr Vice Commander Wilfred “Twiggy” Johnson from a concerned comrade in regards VFW Training of Quartermasters and our newly approved National Bylaws.   State Adj/Qm Steve Lawrence and I reviewed his concerns and thought they could be addressed through the VFW Newspaper. Due to space limitations, I will adress additional concerns in future columns.   Assistant Q.M.: Previous National’s By Laws stated a QM (also ADJ) could appoint an Assistant, but the current issue does not. Is the assistant required to be bonded? Can the assistant QM sign checks? One source states checks require the signature of a second person, but not who. The term of office is not specified.   Yes, the current Bylaws don’t address the positions of Assistant QM and ADJ as in the past issue of our National Bylaws. But, those positions can still be address by the authority of the Commanders’ appointments.   Section 218 – Officers: Duties and Obligations, (a) Officers, (1) Commander, paragraph e – which states in part –  He can appoint officers, committee chairmen and committees not otherwise provided for. He may remove such appointed officers, committee chairmen and committees at his pleasure.   As far as the issues of bonding, signatures and term office - that is found in the duties of the Quartermaster & Commander.   New Section 218 – Officers: Duties and Obligations, (a) Officers, (5) Quartermaster, paragraph c – which states – Disburse funds as properly authorized by the Post using accepted banking practices. Unless otherwise provided for in Post By-Laws, all disbursements of Post funds shall bear the signature of the Quartermaster or other person(s) authorized by the Quartermaster. Such other authorized person(s) shall be bonded with an indemnity company as surety in a sum at least equal to the amount of the liquid assets for which he may be accountable in accordance with Section 703.   In the past the second signature was always the Post Commander, but now that has changed to anyone authorized by the Post Quartermaster or otherwise provided for in the Post’s Bylaws.   The term of office of an assistant would be at the pleasure of either the Commander or Quartermaster - who ever made the appointment.   2. Vouchers: The ADJ should prepare and assign check numbers for the QM. Are the procedures to use vouchers practical and are the Posts using them? No sample of a regular or travel voucher is supplied to the QM. What is required on the voucher?   The duties of the Post Quartermaster were revised by National’s Bylaws Committee at the recent National Convention in Kansas City.   Old Section 218 Officers: Duties and Obligations, (a) Officers, (5) Duty of Quartermaster. paragraph b, which stated – Pay out or expend monies only after the Post has authorized payment by motion made and passed at a meeting of the Post. All checks for the expenditures of Post funds shall be numbered in sequence, the number of each check to correspond with the voucher authorizing the same, and in addition to the signature of the Quartermaster shall be countersigned by the Post commander.   This paragraph was removed completely which addressed the voucher procedures. Therefore the vouchers at the Post level are no longer a requirement of the QM & ADJ duties.   The new Section 218 Officers, Duties and Obligations, (a) Officers, (5) Duty of Quartermaster, paragraph c from above was inserted in stead of old paragraph (b) representing the normal practices of disbursement of funds.   This change only applies to the Posts and not the District or Department Quartermasters Duties. There, paragraph (b) of Section 218 still applies. The District and Department Quartermasters should be able to supply copies of their vouchers.   P.S. I was only able to address the first two of this comrade issues, Please forward your name and address to my email judgeadvo@tds.net so we can address all your issues. Your cover page I will forward to the OTI Program Chairman Sue Samson after your identification. http://www.vfwwebcom.org/wi/judgeadvocate/130103/ Sat, 15 Mar 2008 08:45:00 -0400 http://www.vfwwebcom.org/wi/judgeadvocate/130103/ The Post Trustees duties are probably the most misunderstood of any of the Post Officers. They are primarily the watchdogs of the Post funds. They make certain that no one has his fingers in the till. They audit the Post funds regularly – at least once each quarter.   The Trustees also have authority and responsibility to assure the proper handling of funds. It is only reasonable that their authority should not be limited to catching a dishonest person. Equally important should be the prevention of incompetency. Where funds are guarded carelessly or records are kept inefficiently, the Trustees should call attention and make every effort to correct it.   The Trustees duties extend to every operation of the Post. Their audits must cover all activities, including the clubroom, the bar, bingo, or any other source of income or financial transactions.   Many larger Posts employ private accountants to audit the books. In these cases, the auditors report to the Trustees and the Trustees make certain that the audit is conducted correctly. This should be encouraged in large operations.   A quarterly audit of all funds and accounts is not only necessary, it is mandated by our National Bylaws. Failure to conduct audits can result in the cancellation of the Post Quartermaster Bond and will take away all voting privileges at District and Department Conventions.   If the Trustees don’t do their jobs, the Commander may deem it an emergency situation and appoint an auditing committee on his own initiative. The largest number of complaints that requires the attention of our department is the misappropriation of Post funds. Many of our Posts elect Trustees to “fill a position” and then explain away their duties as mere signatures on the Quartermaster’s Quarterly Report. After all, some Post Quartermasters do their reports in full detail and only ask the trustees signatures. This failure to properly exercise Trustees duties is caused by the lack of knowledge and training.   Trustees duties are explained in National’s Manual of Procedure, Article II – Posts, Section 218 – Officers: Duties and Obligations, (a) officers, (11) Trustees. General speaking, the three trustees fill out the quarterly report with information supplied by the Quartermaster’s ledger and check book. They look at all income and expenditures of the Post’s ledger and verify those entries, comparing them to deposits and checks written against the check book. Each account in the ledger should be reviewed to verify those funds are entered properly in assigned accounts.   The Quartermaster is there only to supply the necessary information and answer questions that might be required to assist the trustees. No trustee should ever place his signature on a Post’s Quarterly Report without doing a proper audit.   Once the trustees sign off on the Post’s Quarterly Report, it releases the Quartermaster of any responsibility for information supplied during the audit of the ledger, check book and other records. If embezzlement is later uncovered, prosecutors may now hold the Post’s Trustees accountable for those missing funds, because they attested that the Quarterly Report was correct.   We spend a large amount of time training our officers at the annual O.T.I. program. Trustees should attend O.T.I. so they benefit from this training program as well. Posts and Districts should be certain that Trustees are adquately trained.   One last issue, the trustees do not have any authority over the management of the Post Home, nor is property held in their name in an incorporated Post. They cannot serve on any committee having to do with the handling of Post funds, and cannot therefore serve as members of the House Committee, Bingo Committee, or a Club Manager, Bar Manager and etc. http://www.vfwwebcom.org/wi/judgeadvocate/130102/ Tue, 15 Jan 2008 08:41:00 -0500 http://www.vfwwebcom.org/wi/judgeadvocate/130102/