Issues I have been asked about include:
- The Treasurer uses his/her own accounting software on his/her home computer. In this case how does the board control the security of the information (eg. viruses on the computer), loss of the information (eg. damage to the computer hard drive) or the computer being stolen if the house was broken into? There is also the issue of the organisation potentially not using licensed software.
- The Treasurer does not hand back the accounting records when ceasing in the position. If the only records available are those held by the accountant / auditor it can be difficult to budget for the next year.
- The Treasurer does not give the rest of the board access to the accounting records. This can mean a number of problems from the Treasurer wanting absolute control, to fraud.