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Article: 608 Annual Audit, Reports and Remittances

MINUTES - The Secretary shall, within thirty (30) days after each meeting of the Board of Directors and the House of Delegates, transmit a copy of the minutes of the meeting to the respective members and to USS national headquarters.

FINANCIAL AND FEDERAL TAX REPORTS - The Secretary shall forward to USS national headquarters a copy of the annual closing Balance Sheet and Statement of Income and Expense for the preceding fiscal year following completion of the audit of the accounts and internal financial controls and procedures of CCSI and the report thereon prepared in accordance with Section 608.5, within fifteen (15) days of receipt of the audit report and shall advise USS national headquarters within thirty (30) days following acceptance by the House of Delegates. Copies of any corresponding federal income tax return required to be filed by CCSI under the IRS Code shall be included with the annual audit report sent to USS national headquarters.

STATE AND LOCAL REPORTS AND FILINGS - The Secretary shall cause to be made all reports and non-tax filings and shall requisition from the Treasurer checks with which to pay any applicable fees required by its state of incorporation and by any other state or municipality in which it operates.

PUBLIC AVAILABILITY OF CERTAIN INFORMATION - CCSI shall cause to be made available at a reasonable location and time determined by CCSI to anyone requesting to see a copy of CCSI's federal income tax and information returns for each of the last three years, and a copy of the materials submitted by USS to include CCSI in USS's group exemption ruling as required pursuant to IRS Code section 6104 and any similar requirements of applicable state or local laws.

ANNUAL AUDIT - An annual audit of the accounts, books and records of CCSI shall be completed no later than the end of the third month following the end of its fiscal year. The audit, or review, shall be conducted by the Audit Committee. The audit shall cover any federal, state or local income tax return that CCSI is required to file under the IRS Code or applicable provisions of state or local law, rules or regulations, the balance sheet, the statement of income and expenses, check register and bank statements and other records as is deemed appropriate. If the audit, or review, is conducted by the Audit Committee, the committee shall issue a report signed by all of its members and stating that the financial records and reports of CCSI have been reviewed and fairly present the financial condition of CCSI as of the date of the balance sheet and for the fiscal period of the statement of income and expenses and the report is true and correct to the best of the Committee's knowledge, information and belief.

MEMBERSHIP AND REGISTRATION REPORTS - The Membership/Registration Coordinator shall forward in a timely manner all required reports to the Executive Director of USS. This report shall be accompanied by a remittance of the appropriate membership and registration fees due to USS. The Membership/Registration Coordinator shall make periodic summary reports to the Administrative Vice-chairman, the Board of Directors and the House of Delegates.

SAFETY REPORTS

  1. INCIDENT/OCCURRENCE REPORTS - An occurrence report providing all of the information requested by applicable USS form should be completed at the time of the occurrence by the meet director, officer, coach or club officer with copies to USS national headquarters, the Safety Coordinator, the General Chairman and the Secretary.
  2. REPORTS OF INJURIES - The Safety Coordinator shall present a report concerning swimming-related injuries within the Territory at each House of Delegates and Board of Directors meeting.
    1. House of Delegates Reports - The report to the House of Delegates shall be written and shall provide in summary form the pertinent information including whether the injured party is a member of CCSI and USS, the location of the occurrence and a brief description of the incident, the resulting injury and the emergency-care steps taken, together with any recommendation for action by CCSI and its members to reduce the likelihood of a re-occurrence and the status of that recommendation. The written report shall include a review of the pertinent statistical information provided by USS national headquarters. The Safety Coordinator is responsible for distribution of this report to each Club Safety Coordinator. A copy of each House of Delegates report shall also be sent to the USS national headquarters.
    2. Board of Directors Reports - The regular report to the Board of Directors may be a summary addressing primarily any recommendation for action by CCSI and its members.
  3. SAFETY EDUCATION - The Safety Coordinator shall be responsible for disseminating safety information flowing from USS Headquarters and exploring safety education opportunities and developing a safety education program tailored to CCSI and its members and Territory.

MAILING ADDRESS - CCSI shall notify in writing USS national headquarters of any change in its regular mailing address within 14 days of the change.

REPORTS GENERALLY - CCSI shall make all reports and remittances to USS as specified in the USS Code or by the National Board of Directors or National House of Delegates, in such a manner and on such written forms as may be requested by USS national headquarters. The General Chairman, the Membership/Registration Coordinator, the Secretary and the Treasurer shall be collectively responsible for seeing that all required reports and remittances are made.