Landelijke Studentenvakbond

Federationwiki – Audit Committee

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A good organisation is nothing without a good and experienced audit committee. The checks and balances needed to keep the organisation afloat is of utmost importance. Every year a new treasurer comes along and to not let experience and checks leave the student union, a team of people that understands the accounting part can help for the long term health. On this page the outline of the audit committee is explained with what their roles are and how they can help.


The audit committee is a team of old treasurers and people from outside. The team could be around three to five people that have some experience on the backbone of the organisation. Every organisation does their finances differently and all organisations have their finance flows focused on different parts. The internal information of the old treasurers is needed to understand the history. Next to that it can be very helpful to have one or two people from outside to give some new insights and come up with solutions if the treasurer hits a wall.


The audit committee has two very important responsibilities. Represent and inform the members and check the flow of the balance. Where is the money going and can the treasurer explain why the expenses have been made. This is done by checking the receipts. At least two people of the audit committee should be present and have a check on the receipts. Next to that the audit committee is called together when the treasurer has to do some expenses that are not in the budget. The audit committee has to approve of it. During the general members assembly the members look at the audit committee for clarification, they approve or disapprove the finances of the coming year and the expenses made.

  • The audit committee consists of three to five members with some kind of financial expertise.
  • The audit committee comes together at least two times a year to inform the members on the budget and expenses made by the board.
  • The audit committee represents the members and inform them during the meeting about the financial choices from the board
  • The audit committee checks the receipts to approve of the financial expenses made by the board.