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 Due Schedule for 2021 

 I'm unaware of any changes in the due structure for 2021.  Here's a copy of the current structure.   

US Coast Guard Auxiliary
2021 Quarterly Membership Dues 

Form 7025  
The 7025 is used as an annual financial/materials on hand report and a transition report when there is a change in the FN, MA, FC and/or DCDR.    

Copies of the properly completed year end 7025 (plus any mid-year transitions that might have occurred) are due to your DCDR and SO-FN by January 31^st.    For the form to be properly completed, the form must include signatures of the preparer, approver, relieving officers (even if there is no change and they are the same officers) and the Audit Committee Chairman.    

Standing Rules require that an audit of the financial records be conducted on an annual basis and when the FN, FC, or DCDR changes.  At that time, an audit needs to be conducted by an individual(s) independent of the financial process.  Professional guidelines to ensure independence of such processes, as adapted by the AICPA, would exclude the DCDR, FC, VFC, FN and spouse/significant other of one of these officers from performing the audit.    If you committee needs assistance in performing the audit, please let me know as I have developed an audit program which covers the basis steps.   

Budget  
Standing Rules require that a budget committee be appointed before or at the January meeting.  The budget should be presented to the membership at a regular meeting and approved with the next 3 months.   

FN’s Report to Division / Flotilla
Standing Rules require regular financial reports be presented to the membership at each regular meeting.  The financial report should include all receipts and expenditures since the last report and the current fund balance.  As FNs and FCs, sometimes we need to remember that these funds belong to the membership and we are only the custodians.  If we are to maintain transparency in this process, regular financial reports are a necessity.    

Disenrollments / Annual Dues
Annuals dues are based upon the number of members on your roster as of 12/31.    
If you fail to provide properly completed disenrollments (Form 7035) to our DSO-HR, Jim Umberger, there is a risk your flotilla will needlessly pay the dues for a member that you intended to disenroll.     

Ed Warren 
DSO-FN 081
SO-FN 081-01