1. FINANCIAL REVIEW PROCESS

2. ONGOING ACTIVITIES F & A completes monthly review and reports CCA Board reviews monthly report Income Statement and Balance Sheet to MAs monthly F & A Chair updates at CCA Chair / MA Presidents monthly calls

3. FINANCIAL REVIEW PROCESS VARIANCE REPORTING Level of materiality $25,0000 or 1/3 % CEO identifies variances CEO provides cause and corrective action

4. FINANCIAL REVIEW PROCESS POLICY REVIEW AND DEVELOPMENT F & A annually reviews applicable ELs and BGs F & A continually reviews policy for risk reduction & process improvement

5. FINANCIAL REVIEW PROCESS AUDITED FINANCIAL STATEMENTS F & A, CCA Auditors, CEO, COO, have a pre-audit meeting Independent audit of Operations occurs CCA Auditor and F & A review audit results CCA Auditor and Board review audit results CCA Auditor attends NCC Business session F & A presents financial results to NCC/AGM Event audits are completed in the Fall CCA Board accepts event audited statements F & A reports event audit compliance to MAs

6. FINANCIAL REVIEW PROCESS BUDGET COMPLIANCE F & A reviews CCA operational budget for compliance CCA Auditors reviews and confirms items during audit F & A provides report to CCA Board CEO presents budget to CCA Board CCA Board confirms compliance