VFW DEPARTMENT OF ARIZONA · OFFICER RESOURCES
Independent review. Stronger Posts.
Trustees help protect Post funds and strengthen member confidence through careful, independent review. Use these resources to prepare for audits, document findings, and work with your Quartermaster and Commander.
What Post Trustees do
Trustees review the records rather than manage the Post’s daily finances. An effective review checks documentation, asks questions, and follows discrepancies through to a clear explanation. It is more than signing a form.
- Review monthly receipts and expenditures at least monthly.
- Conduct the required quarterly audit of the Quartermaster, Adjutant, and Post-operated or sponsored activities.
- Review all relevant accounts and operations, including the canteen, bingo, and fundraising.
- Document findings and complete the prescribed report with the required Trustee and Commander signatures.
Post and District duties are different
Post Trustees: Follow Section 218(a)(11) of the current VFW Manual of Procedure for monthly review and quarterly audit duties. Plan early enough to complete and submit the report under current National and Department instructions.
District Trustees: Section 418(a)(7) addresses audits at each District convention and meeting, or as provided by Department Bylaws. Do not substitute the Post quarterly checklist for District requirements.
Confirm Arizona submission routing and any additional Department requirements with the Department Quartermaster before the reporting period closes.
A practical audit workflow
- Prepare. Schedule the review and request the prior audit, current ledgers, bank statements, reconciliations, receipts, vouchers, and meeting minutes.
- Confirm the full scope. Identify every account and Post activity, including funds handled outside the main checking account.
- Examine the records. Compare recorded receipts and payments with supporting documents, authorized actions, and bank activity. Review reconciliations and unexplained differences.
- Resolve and document. Ask for missing records, record findings clearly, and identify follow-up work. Do not certify figures you have not reviewed.
- Complete and submit. Use the prescribed audit report, obtain required signatures, and submit through the current Department process. Keep the completed report with the Post’s records.
- Follow through. Revisit unresolved findings and confirm that agreed corrections have been made.
Bring these records to the table
- Previous audit and any unresolved findings.
- Financial ledger, bank statements, and reconciliations for all accounts.
- Receipts, invoices, vouchers, and supporting payment records.
- Meeting minutes documenting approvals and financial actions.
- Canteen, bingo, fundraising, and other Post-activity records.
- Bonding documentation and other records called for by the current guide.
Protect member and financial information. Keep review materials in an authorized, secure location rather than posting them to a public webpage.
Audit forms and training
National VFW audit report hosted by the VFW Department of Colorado. Confirm the version and Arizona submission instructions before use.
National VFW Trustee guide, reviewed and revised August 2026, hosted by the VFW Department of Colorado. Use it alongside current National governing documents and Arizona instructions.
Sign in at VFW.org, then select Member/Post Resources → VFW Training & Support for current officer training and reference material. Member login may be required.
Questions about your audit?
For Arizona report routing, accepted forms, and help identifying the next step, contact the Department Quartermaster: qm@vfwaz.com or 480-597-5023.
For bonding information, visit the Arizona Bonds page. This resource page does not accept financial reports or bank-document uploads.
References: VFW Manual of Procedure, Sections 218(a)(11) and 418(a)(7), and the 2026–2027 Trustee guide. This is a practical summary, not a substitute for governing documents or professional advice. Resources checked November 2026.