Are the recommendations in the audit report included in the minutes?
Yes. Recommendations are a part of the audit report and attached to the minutes. Upon adoption at an association meeting, the auditor reads only the statement, “I have examined the books and find them . . . “correct,” “substantially correct,” ” incomplete,” or ” incorrect.” Do not make any implicit or explicit statements regarding any person if problems are detected by the auditor. If mismanagement of funds is suspected, contact the council or district immediately for assistance.