Nic Rosenau

Just to be sure I understand your advice (which I very much appreciate): On the agenda for the next meeting, under “Reports of Officers and Standing Committees,” I will add “Supplemental Auditors‘ Report.” Am I correct in assuming that one of the auditors should present this report and not our (new) Treasurer? In the record book, after our next meeting where the supplemental report will presumably be adopted," I will write a note on the existing report (that does not obscure any text) that a supplemental report with corrections was adopted on [the date of that meeting].

I apologize for my uninformed word choice, but I don't want my inexperience to distract from my question. The treasurer read out the auditors’ certification as she concluded the presentation of her own report. After the treasurer made her report, the board adopted the auditors’ report. (RONR (12th ed.) 48:25) The Treasurer's Report was audited but it was neither adopted, accepted, nor approved. An accounting error was discovered after the auditors’ report was adopted at the last meeting. What is the correct procedure for correcting the record?

An error in the treasurer’s report was discovered after the auditors’ report was adopted at the last meeting. An accounting error was discovered after the auditors’ report was adopted at the last meeting. What is the correct procedure for correcting the treasurer’s report? What is the correct procedure for correcting the record? My instinct is that this is a motion along the lines of “Motion that the ‘[DATE] Treasurer's [Auditors’|Financial] Report’ be corrected to change the amount of ‘[CATEGORY]’ from ‘[$X]’ to ‘[$Y]’.” This also changes totals, so should the correction to the total be assumed, noted as an “and” in the motion, or a separate motion? What if there was more than one correction? Would each correction need to be a separate motion? Obviously, the Treasurer and Auditors would like to explain the circumstances that resulted in the error. I assume they may do so after the chair asks if there is any discussion of the motion, but should (a brief version of) the explanation be included in either the agenda or the minutes? What about the record book? Should I discard the erroneous report, should I draw an X through it and write a note to refer to the corrected report, or should I write the corrections on the report? Thank you in advance for your assistance.

Thank you, Mr. Merritt. While it is highly unlikely that anyone would object in this particular case, you have convinced me that a simple announcement by the chair is the wisest choice.

Oh, that is an excellent point, Mr. Elsman. This board member has done a great deal for our nonprofit, and of course we hope to never have a problematic board member, but we should be considering that we now have the opportunity to establish how this will be handled in the future and we'll want a practice that will work well in all contexts. Perhaps the chair could make a simple announcement at the end of the meeting acknowledging that this is the board member's last meeting along with a simple "thank you for your service." Those who wish to be more effusive could then do so privately afterwards.

Thank you, Mr. Novosielski. We have decided to go the route of a Resolution thanking her … but no gold watch.

Thank you, Mr. Katz, for the prompt reply and for the information.

Our Bylaws specify that "the term of each Board Member shall be three (3) years" and "Board Members may serve up to three (3) consecutive terms." We have our first Board Members who are coming to end the of their first three-year term. One of them has indicated that she is not interested in serving another term. Do we need to address this at the meeting, and if so how? Is it a resignation? Or is her service just over without comment? Maybe we should we just make a note of it (with an expression of thanks) in the Announcements section of the meeting? Also, I am assuming for those that are interested in serving another term, that we should nominate and elect them all over again, just like the first time. Thank you for your assistance. I am very much enjoying learning the ins-and-outs of Robert's Rules of Order, Newly Revised from this wonderful forum.