问题:受非营利完整性法约束的慈善组织能否将CEO或CFO列入该委员会

ANSWER:  It depends (sorry about this standard lawyer's response, but read on).  California Government Code section 12586(e)(2) provides that "the member or members of the audit committee shall not include any members of the staff, including the president or chief executive officer and the treasurer or chief financial officer."  The California Attorney General's website asserts that "staff" refers only to employees of the corporation and not to members of the board of directors.  "Thus the term ‘staff' includes any employees (or independent contractors) of the corporation, whether paid or not, who have the duties of president, CEO, treasurer or CFO, but does not include directors of the corporation, acting solely in their capacity as directors or officers of the board of directors.  It does not include the president, CEO, treasurer or CFO to the extent that those persons are acting merely as officers of the board of directors rather than as members of the staff."

仔细阅读 AG的反应似乎不给出清晰分解答案 。 总统(或CEO、CEO或CFO)仅作为董事会官员而非无薪工作人员究竟如何区分? AG不表示该个人因身为董事会成员而显然只是作为董事会官员行事 。 一位非常活跃的为引导组织花费大量时间的总统会否作为工作人员行事?

谨慎的做法是记住由审计委员会指导此类问题的理由,例如,如果主席直接负责组织财务事项,他或她可能被排除在审计委员会及其内部财务控制实施情况审查之外。如果你不确定,安全路径可能是排除此人,但我鼓励你联系免管组织律师或AG办公室根据事实和情况提供指导

资源类

非营利组织有效审计委员会-下载可用来