Organization and Bylaws
Organization
The Metro Atlanta Group of the Sierra Club is the grassroots organizational section of the Sierra Club. Its members live primarily in Fulton and DeKalb counties of Georgia, in the metropolitan Atlanta area. The Atlanta Group functions under an Executive Committee, comprised of five members. The elected ExCom members serve a two-year term. The ExCom functions as the guiding and administrative leaders for the members in the Atlanta area. Others serve roles in doing conservation work, lead outings trips, conduct political advocacy and meet and interact with Sierrans in Atlanta.
Bylaws
The previous Atlanta Group Bylaws, as adopted in 1985, is published below. The Sierra Club has moved toward a unified (or at least harmonized) set of Bylaws nationwide. If you have comments regarding the current Bylaws (adopted in 1999), contact any Atlanta Group Executive Committee member.
Current BYLAWS of the Metro Atlanta Group, Georgia Chapter of the Sierra Club [ adopted: 1999 ]
Previous BYLAWS of the Metro Atlanta Group, Georgia Chapter of the Sierra Club [ adopted: 1985 ]
Independent Financial Audit
Audit of Atlanta Group of the Georgia Chapter - Sierra Club
March 8, 2000
ENGAGEMENT LETTER
Auditor will review past audit report
Auditor will verify accuracy of the Group Financial Statement that was prescribed by the Chapter Treasurer for Fiscal year 1999.
Auditor will trace entries in the Group Financial Statement to their supporting documents.
Auditor will review the bylaws of the Metro Atlanta Group and the Georgia Chapter Financial Policies for compliance.
Auditor will include recommendations, if warranted, for changes that may improve financial management.
Auditor will verify that the following Chapter requirements are met:
- Submitted Quarterly reports on sales to the Chapter Treasurer.
- Submitted an annual report as prescribed by the Chapter Treasurer and a budget for the new fiscal year.
/s/ Dana H. Evans, CPA
4508 Canton Road
Marietta, GA 30066
(770) 591-1412 (404) 325-1040
Audit of Atlanta Group of the Georgia Chapter - Sierra Club
March 8, 2000
To the Executive Committee of the Metro Atlanta Group, Georgia Chapter - Sierra Club
I have audited the prescribed Group Financial Statement for the period covering January 1, 1999 to December 31, 1999. The audit was conducted in accordance with modified generally accepted auditing procedures. The Group Financial Statement was prescribed by the Chapter Treasurer. The statement was prepared on a cash basis and provides a reporting on receipts, expenditures and cash reconciliation.
In my opinion the prescribed financial statement of the Atlanta group, Georgia Chapter - Sierra Club reflects the condition of the Atlanta Group as of December 31, 1999.
Background:
The Atlanta Group is an integral part of the Sierra Club and of the Georgia Chapter. The Group has the authority to receive contributions, receive funds from the Chapter, and engage in fundraising (currently but not limited to sales of books and calendars). It may not asses dues against members, borrow money, or own real estate. The group has authority to make expenditures that are consistent with the purpose of the Club and the policies and directives of the Chapter and the Board of Directors. The group is not a legal entity. Expenditures for outings are derived from outing receipts. The Chapter provides a subvention as a percentage of the Chapter's national subvention. Eighteen percent of the Chapter's gross national subvention is distributed to the Groups based upon the membership of the Group.
Observations:
- Accuracy of the Group Financial Statement
- There was no major deficiency in the accounting records. Net receipts and net expenses as reported on the financial statement prescribed by the Chapter Treasurer agreed with checks written and deposits made through the checking account per bank statements. All were properly recorded through the checkbook.
- Accounting entries were traced by means of the Income/Expense record. Expense entries were supported with invoices and corresponding checks.
- Review of bylaws and Chapter financial policies verified group was in compliance.
- Group's assets consisted of cash in checking account, investment/unrealized gain in Pax World Fund and unrecorded sales inventory. Group has no liabilities.
- When the current value of the Pax World Fund is displayed, include a footnote showing the investment amount.
Last updated: 02 Apr 00
Last updated: 31 Dec 02