By-Laws for Missouri Valley Swimming
Articles 8 through 10
Article 8 -- Annual Audit, Reports, and Remittances
8.1 MINUTES -- The Secretary of MVS shall, within thirty (30) days after each meeting of the Board of Directors and the House of Delegates, mail a copy of the minutes of the meeting to each member thereof and to USAS.
8.2 FINANCIAL AND TAX REPORTS -- The Secretary of MVS shall forward to USAS a copy of the closing balance sheet and statement of income and expense for the preceding fiscal year following completion of the audit of the MVS accounts and internal financial controls and procedures and the audit report prepared in accordance with Section 8.4, within thirty (30) days following acceptance by the House of Delegates. Copies of any corresponding federal income tax return required to be
filed by MVS under the IRS Code shall be included with the annual audit report sent to USAS.
8.3 INCORPORATION AND FEES -- 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 for the purposes of incorporation.
8.4 PUBLIC AVAILABILITY OF CERTAIN INFORMATION -- MVS shall cause to be made available at MVS's office during regular business hours to anyone requesting to see a copy of MVS's information return on IRS Form 990 for each of the last three years, and a copy of the materials submitted by USAS to include MVS in USAS's group exemption ruling as required pursuant to IRS Code section 6104 and any similar requirements of applicable state or local law.
8.5 ANNUAL AUDIT -- An annual audit of the books of MVS shall be completed no later than the end of the third month following the end of its fiscal year. The audit shall be conducted by an independent auditor who shall be a certified public accountant or by an Audit Committee appointed by the Administrative Vice-Chair. The audit shall cover any federal, state, or local income tax return that MVS 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, income receipts, expense vouchers, budgets and such 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 MVS have been reviewed and fairly represent the financial condition of MVS 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. If the audit or review, is conducted by an independent auditor, the report shall be in accordance with generally accepted auditing practices applicable to the audit or review, as the case may be. In the event that an independent auditor (CPA) in engaged for the purpose of the audit, the Audit Committee shall be
responsible for selecting the auditor and reviewing the audit report pursuant to the requirements of Section 7.4.1 and submitting the audit report to the Board of Directors and the House of Delegates.
8.6 MEMBERSHIP AND REGISTRATION REPORTS -- The Membership/Registration Chair, or appropriate designee, shall forward in a timely manner, all required reports to USAS. This report shall be accompanied by a remittance of the appropriate membership and registration fees. The Membership/Registration Chair shall make periodic summary reports to the Board of Directors and the House of Delegates.
8.7 SAFETY REPORTS
8.7.1 Incident/Occurrence Reports -- An occurrence report providing all of the information requested by applicable USAS forms should be completed at the same time of the occurrence by the meet director, officer, coach or club officer with copies to USAS national headquarters, the Safety Coordinator, the Administrative Vice-Chair and the office of MVS.
8.7.2 Reports of Injuries -- The Safety Coordinator shall present a written report of injuries at sanctioned or approved meets within the Territory of MVS at each House of Delegates and Board of Directors meeting. The report shall list the sex and age of the injured parties and whether they are members of MVS and USAS, the location of the event and a brief description of the occurrence and resulting injury and the emergency-care steps taken. Such report shall be made available
to each Club Safety Coordinator. A copy of the report shall also be sent to the appropriate person at USAS office.
(a) 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 MVS and USAS, 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 MVS 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 USAS. 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 USAS.
(b) Board of Directors Reports -- The regular report to the Board of Directors may be a summary addressing primarily any recommendation for action by MVS and its members.
8.7.3 Safety Education -- The Safety Coordinator shall be responsible for disseminating safety information flowing from USAS Headquarters, exploring safety education opportunities and developing a safety education program tailored to MVS and its members and Territory.
8.8 MAILING ADDRESS -- MVS shall notify in writing USAS of its permanent mailing address and of any address changes.
8.9 REPORTS GENERALLY -- MVS shall make all reports and remittances to USAS as specified in the USAS Code or by the National Board of Directors or National House of Delegates, in such a manner and on such written forms as shall be determined by USAS.
9.1 CONDITIONS OF COMPETITION -- The conditions of competition in any swimming event conducted, sanctioned or approved by MVS and the rules and regulations governing it shall be those established by FINA and USAS, and by MVS to the extent its rules and regulations are not contrary to those of USAS.
9.2 SWIMMING CHAMPIONSHIPS -- Whenever and to the extent possible, swimming championships sanctioned by MVS shall be held in accordance with the rules and regulations of USAS for the conduct of championships as prescribed in the USAS Code.
10.1 INDIVIDUAL MEMBER'S BILL OF RIGHTS -- MVS, in furtherance of Article 301 of the USAS Code, shall respect and protect the right of every Individual Member who is eligible under MVS, USAS and FINA rules and regulations to participate in any competition as an athlete, coach, trainer, manager, meet director or other official, so long as the competition is conducted in compliance with MVS, USAS and FINA requirements. Before any Individual Member is denied the right to
participate in a competition, the individual shall have the right to request and have a hearing before, and a determination of, the Board of Review or the National Board of Review. If the Individual Member is permitted to participate subject to a protest, a hearing and determination may take place after the competition is concluded.
10.2 CLUB MEMBERS BILL OF RIGHTS -- MVS shall respect and protect the right of every Club Member which is eligible under MVS, USAS and FINA rules and regulations to participate in any competition through its athletes, coaches, trainers, managers, meet directors and other officials, so long as the competition is conducted in compliance with MVS, USAS and FINA requirements. Before any Club Member is denied the right to participate in a competition, the Club Member shall have the
right to request and have a hearing before, and a determination of, the Board of Review or the National Board of Review. If the Club Member is permitted to participate subject to a protest, a hearing and determination may take place after the competition is concluded.
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