Policy for the Duties and Responsibilities

for Officers and Executive Committee Assignments

The following information is provided to ensure elected or appointed members execute their duties in a manner that advances the goals and needs of the Post. Any ambiguities should be addressed to the Post Commander so the issue(s) can be resolved expeditiously.

Where applicable, guidance cited below is primarily derived from the 2024 Officer’s Guide and Manual of Ceremonies, and the Post 15 Constitution and By-Laws.

It should be understood by all Officers and Committee Chairman, that other duties may be assigned as may be in the best interest of the Post.

The following is in draft as of 250403



Post Commander

The ability to lead is recognized by election to the office of post commander. Upon election by the members of the Post, the Commander should draw on that ability and experience while developing new skills to help the post prosper. The charge accepted, the role of commander, is broad and difficult. How the Commander responds will determine to a large degree the standing of The American Legion among associates and within the community. The support of district and department officers, the information in this guide, and help from post officers and Past Post Commanders will together make performing the job possible. Look at the overall operation of the Post and realize you have stepped to another level. At first it may seem the step is too high, but as time goes by, following the suggestions and recommendations in the Officers Guide and Manual of Ceremonies, the year as Commander will be most rewarding.

Adjutant

The Adjutant is generally seen as the Administrative Officer for the Post. Virtually all Post activities revolve around the Adjutant. A primary role of the Adjutant is providing continuity for the Post. While the Post Commander’s duties are largely inspiration and executive, an Adjutant’s duties are administrative and functional ensuring the Post operates per instructions and policy promulgated by National, Department, Division, District offices as well as the Post Constitution and By-Laws. Administratively, as the Post’s “Personnel Officer” and personal point of contact for individual members, the Adjutant maintains membership records and minutes of meetings, reviews and assists the work of the other officers and committees, and publishes official orders, announcements, and communication with the post members. The Adjutant works closely with the Hubmaster and Webmaster to ensure electronic communication is sent often enough to keep the members informed but not inundate them with needless messaging. All Post records should be maintained and accessible by the Adjutant, in a comprehensive filing system. The Adjutant shall be prepared to report to the Executive Committee and the general membership, the minutes of the Committee’s last meeting and the last Regular Monthly Business Meeting, as well as any relevant announcements or guidance promulgated by National, Department, Division, District, and parent Commissions or Committees. The Adjutant will maintain the Monthly Planning Calendar to keep the membership informed as to events at the National, State, Division, District and Post level and periodically forward to the Webmaster to post on the Post’s website for access by all members. As a primary point of contact for the Post, the Adjutant will, on behalf of the Post, communicate with the local city government, community, local churches, non-profits and other agencies and organizations regarding any requests for services/support. The Adjutant will keep the Post Commander informed of all such interactions and will work closely with the appropriate Committee Chairperson as needed.

First Vice Chairman

In most posts, a first and second vice commander are elected, with membership and retention being the primary concern of the first vice commander. While each post is different, a membership campaign should cover certain fundamentals. Look at the methods used in the past. Develop new procedures to improve the methods being used. In a successful post, a new commander is going to contact the post officers and committee chairs immediately after election to schedule a meeting where they can lay out a general plan of operation for the entire year. This is when the membership plan should also be decided to develop and manage a membership campaign that encourages current members to remain current members and pay their dues on time and to seek out new members for the Post. Growth of the Post membership and retention of current members ensures continued operations of the Post to Veterans of the Post and community. The vice commander should be familiar with the ceremonial protocol for regular meetings and will likely be called upon to conduct one or more meetings during the year due to the absence of the post commander. Knowing how to develop an agenda, leading a meeting and following protocol are useful skills to develop so meetings are conducted efficiently and effectively. The vice commander should be ready to fill in for the commander at a moment’s notice. It is recommended that a Vice Commander put into effect a plan to conduct a Buddy Check twice a year at a minimum. Not only does this effort show concern for the well-being of local veterans but also aids in membership retention. Prepare a written (hand or typed) report, regarding the status of the membership campaign citing the number of renewed memberships, percent of current members who have not renewed and the number of new members who have joined the Post during the year, etc. Data to support this report shall be obtained from the Adjutant as needed. As this report will be part of the meeting minutes, written reports are to be provided to the Adjutant, either by email or hard copy, prior to or after presentation at the meetings.

Second Vice Chairman

The first primary duty of the Second Vice is to build an atmosphere in which Legionnaires have fun while accomplishing the mission of the Post. The Post Commander depends on the Second Vice to help run operations to spice up meetings and attract members to the Post. The social calendar should be filled months in advance with activities designed to engage members and encourage maximum participation. The second primary duty of the Second Vice should be to contact other veterans and civic groups to verify each patriotic holiday and observance receives the respect it deserves. He/she are also responsible for the planning, organizing, scheduling and coordination of all Post activities germane to each patriotic holiday, such as the annual Memorial Day and Veterans Day Observances, as well as the recruitment of guest speakers for those observances and ensure the guest speaker’s message will focus on the purpose of the holiday, i.e. honoring those who made the ultimate sacrifice at Memorial Day Observance, and honoring all military veterans at the Veterans Day Observance. He/she should discuss the services the Post can offer/provide to advance Americanism in a dignified and respectful manner. The Second Vice also supports the First Vice in looking for ways to involve members in Post activities, operations, and programs to assist the First Vice by providing improved member retention. The Post has nine designated rentable RV campsites and a large open no charge tent camping area. The Post Property Rental Policy provides guidance and instructions for facility rentals. Post Property Rental requests, scheduling, payments, access, and post rental inspections are the responsibility of the 2nd Vice Commander, except for the main building which is administered by the House Committee which is chaired by the 2nd Vice Commander. All calls, emails, etc. shall be forwarded to the designated Point of Contact. The Approved Rental Request must be communicated to the Adjutant so the monthly calendar can be updated to keep everyone informed.

Finance Officer

The Finance Officer is responsible for formulating and administering the financial policy of the Post. He/she oversees all receipt and disbursement of Post funds, ensure prompt remitting of national and department per capita fees, and maintain accurate financial records for all Post operations and activities. The Finance Officer should be prepared to report to the membership monthly the status of the Post funds in all help accounts and provide as needed financial statements that provide a full accounting of all monies received and expended. It is essential the Finance Officer works in close correlation with the Post Adjutant in all matters relating to the finances of the Post.

Service Officer

The Post Service Officer also must know how to access and utilize the expert services available through The American Legion, state and federal government agencies, and local community agencies. The job requires timely submission of information to full-time professionals, so veterans and their dependents are adequately represented. The Service Officer’s report should be a standard part of every meeting. he American Legion maintains a full staff of appeals representatives in the Washington, D.C., and Indianapolis headquarters offices. A small mobile staff of field representatives provides a constant flow of information concerning conditions in VA hospitals, domiciles and regional offices. Other American Legion representatives assist veterans who petition DoD boards for review of less than fully honorable discharges or dismissal from the military. They also assist veterans in obtaining deserved decorations and medals. Department Service Officers are certified and can provide necessary claims forms. Additional information comes through department publications, National Veterans Affairs & Rehabilitation bulletins, memorandums and VA pamphlets. Many departments conduct training for Post Service Officers to gain knowledge and contacts, and all have trained and certified service officers in VA regional offices and hospitals. Though services rendered by the Post Service Officer are not required to be Certified by the Veterans Administration, on-going training is critical for the Service Officer to stay fully versed in Veterans benefits and programs. He/she should be ready to assist a Veterans by directing them to the appropriate resource for assistance. With most of today’s veteran population composed of those who served during the Vietnam War era and after, the work of the post service officer continues to be vital. These former servicemembers are likely to not be fully versed in veterans’ benefits and programs. Meanwhile, older veterans need advice on how to integrate possible benefits into their retirement plans. Dependents should be contacted as soon as feasible after a veteran’s death. Every Congress considers legislative matters of importance to veterans and to The American Legion. Working in cooperation with the post legislative committee, the Post Service Officer can aid the national organization’s legislative efforts. The Service Officer should be prepared to report monthly to the members and Executive Committee with an update on legislative matters of importance to Veterans.

Chaplain

The Chaplain maintains close contact with the Post Commander and other Post Officers and should attend all meetings of the Executive Committee. He/she serves as the moral leader in the observance of patriotic occasions, funeral services, and dedication ceremonies. The Chaplain should be willing and able to offer prayers for members wellbeing during times of sickness/hospitalization, the death of a family member, prayers prior to Post meals, and at the opening and closing of all Post meetings. The Chaplain should work with the Post Historian on grave registration work and inspire the Post to decorate veteran graves, especially on Memorial and Veterans Days. Besides officiating at Post member’s funerals when requested, the Chaplain can comfort and console their bereaved families. The Chaplain may also chair the Post’s Veterans Administration Voluntary Services (VAVS) Committee, which coordinates volunteer work at nearby VA facilities/homes.

Sergeant-At-Arms

The Sergeant-At-Arms arranges the meeting hall and assists the Post Commander and Adjutant in preliminary arrangement for meetings, including leading the color detail during presentation and retirement ceremonies. The Sergeant-At-Arms should be the Post expert on proper flag etiquette, knows proper flag etiquette, and plays a supporting role in the Post Color/Honor/Rifle Guard Captain, burial detail, and other pageantry. The Sergeant-At-Arms is the logical person to chair a welcome committee and must make certain new members welcome, introduced, and made to feel they are important to the Post. The Sergeant-At-Arms should encourage members to attend meetings and advise the Commander on who should be acknowledged. Guest speakers should be seated by the Sergeant-At-Arms toward the front of the meeting hall and introduced to those members sitting nearby. The Sergeant-At-Arms shall be familiar with the various ceremonial procedures as outlined in the Officer’s Guide and Manual of Ceremonies regarding specific duties and actions to be performed as directed.

Historian

The work of the Historian is cumulative. There should be close cooperation between the Post Adjutant, the Hub Master, and the Historian. The Adjutant works with the records on matters of current interest while the Hub Master gathers and distributes data electronically. The Post Historian should also keep in touch with the Department Historian prior to the Department Convention. Copies of printed material regarding the Post should be deposited in local and state libraries, as in the Post and Department archives. This will prevent complete loss of records through fire (as has happened in the past) or other catastrophes, as well as provide source material for those looking for information about The American Legion. The 2024 Officer’s Guide and Manual of Ceremonies includes an appendix that shows an outline for a one-year Post narrative history and yearbook. The Post Historian should attend Department conventions and make a point of knowing what historians of nearby posts are doing. The Department Historian can advise Post Historians on Department and National post history contests, historians associations, and materials to assist in maintaining best practices.

Hubmaster

Hubmasters are tasked to read the Post’s email daily, more often if possible. He/she use his/her own personal computers and their own internet connection for email, and is expected to read email and respond immediately upon reading. Responses are either to pass data (information) on downstream (local Post membership), or respond with data back upstream (District, Division, Department, National HQ). Hubmasters are to be added to the Meeting Agenda, where he/she will pass along all the information received during the past month. As the Hubmaster position is a relatively new Post position, procedures will change and evolve over time. Post Commanders must report to their Hubmasters on the annual Post Certification form and in the Blue Book (Department of Texas, Department Officers, Commissions, Committees and Posts).

Webmaster

The Post Webmaster oversees the management of a website, and he/she may create content for it, register its domain name, address site errors and approve site design and functionality features. The Webmaster will use his/her knowledge of software development as well as soft skills, such as communication and adaptability, to interact with clients and manage different websites, fixing errors, monitoring traffic, and optimizing the website’s performance. Over time, the website can become outdated and take a longer time to load web pages, and it's the responsibility of the Post Webmaster to keep the website up-to-date and functional.

NOTE

Officers will prepare a written (hand or typed) report to be presented to the EC and the Regular Monthly Business Meeting addressing for instance: Completed, Active, and Paused Objectives/Events; Budget Status (if allocated a monthly budget); Resource Requirements/Shortfalls if needed, etc. The report will be part of the meeting minutes. Written reports are to be provided to the Adjutant, either by email or hard copy, prior to or after presentation at the meetings. If the Officer has nothing of substance to report, he/she should merely state, nothing to report.

Post Executive Committee

Running a Post is more than a one-person job. Therefore, a Post Constitution should provide for a full group of Post Officers, as well as an Executive Committee. Officers are elected to fulfill specific roles. It’s up to the Commander to get them to work together for the Post’s success. The government and management of the Post is entrusted to the Executive Committee. It should meet regularly or as often as the Post Commander deems necessary. In some cases, the Post Executive Committee is further charged with authorizing and approving all expenditures, hearing reports of Post Committee Chairmen, and providing business oversight over Post affairs. Delegation of these functions to the Executive Committee is in no way intended to usurp the powers of the Membership through regular Post meetings. Rather, this allows the routine business affairs of the Post to be handled outside of Post meetings. Committee The key to interesting Post meetings is using the Executive Committee effectively. The Post meeting that becomes bogged down in arguments on petty details is interesting only to those engaged in conflict. Due to their knowledge and experience, a standing invitation is offered to Past Commanders to attend all Executive Committee meetings.

NOTE: It is not necessary for all Committee Chairpersons to be members of the Executive Committee as many of the committees are activity-specific or their duties occur once a year. Should the Executive Committee determine whether a Committee Chair should be a permanent member of the Executive Committee, the recommendation will be brought to the Post Membership for approval.

Committee Chairperson

NOTE: A Post Officer may volunteer to be a Committee Chairperson in addition to his/her elected or appointed Officer position. However, caution should be exercised so as not to over commit time and effort required to perform all duties and responsibilities as outlined in this directive.

American Legion Riders (ALR)

The Committee supervises the American Legion Riders chapter in its organization, activities and programs.

Americanism

The Committee seeks to inspire love of country and good citizenship through patriotic observances, flag etiquette, civic instruction in schools, the Americanization of immigrants, community service, and youth activities such as Boys State, Scouting America, Oratorical Contest, School Award Medals and American Legion Baseball.

Children & Youth

The Committee ensures children of veterans in need of care and protection receive proper and timely services and aid, extends connections to verified organizations and facilities providing services for children and youth, and maintains programs that meet the needs of youth in the local community.

Finance

Supervises the receiving, disbursement and accounting of all post funds, prepares annual budget recommendations, and advises the post on all financial policies.

Graves Registration and Memorials

Records, marks and decorates graves of deceased veterans, renders service and comfort to bereaved families, and provides American Legion military funeral honors when requested.

House Committee

The Committee supervises the operation of the Post’s physical facilities, such as the American Legion Post’s main building and meeting hall, kitchen, reception area, and outside restrooms. The three storage sheds and the four pavilions are assigned to the Camping and Grounds Committee. Responsibilities include facility maintenance and repair, cleaning, stocking of consumable items, set up of the hall for special events, and general rules applicable to the conduct of members while on the Post’s premises. Maintain close communication with the Auxiliary Unit President and the Son’s of the American Legion Squadron Commander, and the American Legion Riders Chapter ensuring they have access to required facilities as needed to meet their assigned mission and goals. Oversee the repair as needed of all HVAC, utilities and building equipment to include refrigerators, freezers, stove/oven, microwaves, coffee makers, etc. Ensure the facilities are cleaned, stocked as needed and all equipment/services are fully operational. Coordinate with all outside vendors on the repair or service of the physical building and equipment. The Post Property Rental Policy provides guidance and instructions for facility rentals. Post Property Rental requests, scheduling, payments, access, and post rental inspections are the responsibility of the House Committee. All calls, emails, etc. shall be forwarded to the designated Point of Contact. The Approved Rental Request must be communicated to the Adjutant and Public Relations Committee so the monthly calendar can be updated to keep everyone informed.

Membership & Post Activities

Recruits, retains, and engages members to give the Post the volunteers to create success of The American Legion in the local Community.

Public Relations

Committee elevates awareness in the Veterans community and the community of American Legion advocacy of Veterans issues, national security, Americanism, and youth. The American Legion is defined in the public eye by the values it demonstrates. The Committee Chairperson accomplishes this in two ways: placing radio and TV advertisements and public service announcements produced by National Headquarters where they can be seen and heard and developing relationships with editors and journalists in the Post’s community, so they cover programs supporting the Legion’s Four Pillars. For example, the High School Award Metal Program and the Oratorical Contest is the reporter’s news peg, but the Legion’s support for a “one hundred percent Americanism” is the story. Why and how Veterans strengthen America is the question the Post’s Public Relations Committee should answer in the media. Public relations is a membership multiplier.

Sons of The American Legion (SAL)

Committee supervises the Sons of The American Legion squadron in its organization, activities and programs.

Uniformed Groups/Honor Guard

Uniformed Groups are The American Legion’s “display cases,” so to speak. At parades, funerals and special events, the Honor Guard advertise the Legion’s size, scope and substance to the public at large; they are one of the finest opportunities for post public relations. They afford those involved a sense of accomplishment, and a great deal of satisfaction and enjoyment. When requested they can provide body bearers, military style gun salutes, the playing of Taps, and Folding of the Casket Flag. Additional, when needed, they will oversee the ceremonial retirement of unserviceable American Flags dropped off by the community for disposal. When called upon, the Honor Guard can provide a wide range of services at school, churches, and other community events. Captain of the Honor Guard is designated the Point of Contact for the purchase of Memorial Bricks for the Lindale Veteran’s Memorial. Working closely with the Finance Officer, the Captain of the Honor Guard will receive and process customer orders, place vendor orders and receive the manufactured brick, and coordinate the installation of Memorial Bricks.

Veterans Affairs & Rehabilitation

The Committee assists veterans in pursuing claims, understanding their rights and obtaining their benefits. Committee members also visit veterans who are sick, disabled or residing in assisted living facilities, and provide comfort to members’ families in illness and bereavement.

NOTE: All Committee Chairs shall prepare a written (hand or typed) report, not to exceed three minutes, to be presented to the EC and the Regular Meeting addressing for instance: Completed, Active, and Paused Objectives/Events; Budget Status (if allocated a monthly budget); Resource Requirements/Shortfalls if needed, etc. The report is only required when that specific Committee is planning or actively engaged in an event in support of Post or the applicable American Legion Pillar. As these reports will be part of the meeting minutes, written reports are to be provided to the Adjutant, either by email or hard copy, prior to or after presentation at the meetings.

Event and/or Activity Based Committees

When needed, the Post will activate applicable committees to meet the needs of the Post. These committees are stood up for short periods of time and as such are not standing members of the Executive Committee. The duties and responsibilities of the assigned committees will be outlined at the time the committees are called.

Post Specific/Unique Assignments

American Lake Committee

The Committee ensures the American Legion Lake is maintained in a condition that supports the health and well-being of the aquatic life and animals, to include stocking of game and feeder fish, applying fertilizer as needed to maintain water clarity, cleaning and maintenance of the fishing docks and pier, maintenance and security of authorized watercraft storage, maintenance and debris clearing of the spillway. The committee interacts with applicable County and State representatives regarding watershed issues associated with the American Legion Lake. Maintain accurate records of the maintenance of the lake and associated facilities. Provide full accounting of the assigned budget and provide updates to the EC and General Membership during monthly meetings.

Benevolence/Member Welfare Committee

The Committee manages and distributes funds to members with unexpected short-term financial needs that cannot otherwise be met in times of need. The Committee Chair shall maintain a list of outside resources that should be considered by the member prior to the Committee disbursing Post funds. Members of the Committee meet to assess the needs of the members, and the availability of, and the amount of funds needed to meet their immediate need. Due to privacy concerns, decisions to issue funds must be limited solely to the Committee, Finance Officer, and Post Commander.

Crowell Pistol Range Committee

The Committee leads the maintenance and upkeep of the Cromwell Pistol Range providing members with a safe environment for shooting sports. All members who wish to use the range must pay the Annual Recreation Fee and complete a Range Orientation and Liability training course to ensure minimal safety standards are enforced on members and their guests. Maintenance of the target, backstop, berm, and shooting stalls shall be performed as needed in the most cost-efficient manner. Empty brass that has been placed in the empty brass container may be sorted and recycled, and funds derived from the recycling can be used to maintain the range. Members are permitted to recycle their brass if so desired.

Grounds Committee

The Committee leads the maintenance and upkeep of the Post grounds, pavilions, and designated camp sites. The Post has nine designated rentable RV camp sites and a large open no charge tent camping area. The Post Property Rental Policy provides guidance and instructions for facility rentals. Post Property Rental requests, scheduling, payments, access, and post rental inspections are the responsibility of the 2nd Vice Commander, except for the main building which is administrated by the House Committee which is chaired by the 2nd Vice Commander. All calls, emails, etc. shall be forwarded to the designated Point of Contact. The Approved Rental Request must be communicated to the Adjutant so the monthly calendar can be updated to keep everyone informed. The Committee Chairperson ensures the grounds are maintained for the safe enjoyment of Post members and their families. Mowing and trimming of grassy areas, tree trimming, hiking trail maintenance, water crossings, dam and spillway areas, hillside steps and road and pathway areas shall be maintained to ensure they are serviceable, safe to use/transit and are kept clean of trash and debris. Knowledge of underground utilities and aerial transmission lines is needed to ensure maintenance and repairs are addressed in a cost-effective manner. Maps, survey renderings and other documentation must be maintained for historical reference.

Veteran’s Memorial Committee

The Committee leads in the maintenance and upkeep of the Memorial to include cleaning the of monument, mowing and trimming the grass and hedge, sweeping the pathway, ensuring the installed lighting is in a working condition, ensuring the designated flags are always in serviceable condition, and raising or lowering the American Flag, and the Service Branch Flags, as needed. The Committee provides full accounting of the assigned budget and provides updates to the EC and General Membership during monthly meetings.

Duties and Responsibilities for Ad Hoc Committees

Auditing Committee:

APPOINTMENT OF THE POST AUDITING COMMITTEE

This committee is one of the most important committees of the Post Its function is to oversee the accounting procedures and methods of internal control as a means of conserving the financial interest of the Post at every level. This committee should be thoroughly familiar with the accounting system. Much care should be taken by the officers of the Post in the appointment of the chairman for the Auditing Committee. The chairman should be either appointed by the Executive Committee or be a member of the Executive Committee. It is possible that the Post Officers might want the Auditing Committee to function as a sub-committee of the Executive Committee during the entire year. The Post Finance Officer should serve as an advisor and consultant to this committee since he manages the financial records of the Post. The members of this committee should be qualified individuals with a knowledge of accounting and the procedures inherent to the knowledge. Experience has shown, when qualified members are appointed to this committee and their duties and assignments are fulfilled, that they can be of immeasurable assistance to those in charge of the administrative affairs of the Post.

SELECTION OF A “QUALIFIED PUBLIC ACCOUNTANT”

Much care should be taken in the selection of a “Qualified Public Accountant” to examine the Post’s accounting records and render an audit report from such an examination. He should be versed in fraternal accounting. A “Qualified Public Accountant” is one who holds himself out to the public generally full time, for the performance of accounting services. Many states require the accountant to be licensed by the State Board of Accountancy. In these states, an unlicensed accountant is not “qualified” to perform the annual audit. Since the intent is to have reasonably independent auditing service, it is deemed inappropriate, even though otherwise qualified, for an officer, or member of the auditing committee to perform the audit. A member of the Post, properly “qualified,” can be engaged to audit the books.

DUTIES OF THE AUDITING COMMITTEE

  1. Engage a “Qualified Public Accountant,” who should have the approval of the majority of the Post. If this method is chosen it should be done in enough time to allow the auditor to arrange this time in order that the report can be submitted at the end of the Post’s fiscal year.

  2. The Auditing Committee should recommend to the Executive Committee the name of a “Qualified Public Accountant.” The Executive Committee should then secure the approval of the membership, and the final report should be addressed to the chairman of the Executive Committee.

  3. The report should be carefully reviewed by the auditor and the chairman of the Auditing Committee. Questions in connection with the report should be fully clarified.

  4. The final report of the auditor should be presented to the Post for approval. The chairman of the Auditing Committee should be able to explain any portion of it to the Post.

The work of the Auditing Committee is very important and an integral part of Post activities. Their duties should be strictly adhered to for the information and protection of all the members of the Post.

In many instances the auditor will include in a “Management Letter” his recommendations to the Executive Committee unless these recommendations are pertinent to the presentation of his Audit Report.

This “Management Letter” refers to changes in operations or systems, suggestions for internal procedures and recommendations for increased control. The Audit Report is usually reserved for the presentation of financial data with such footnotes as required for full disclosure of financial facts. This management letter is usually comprehensive and meaningful. It is the result of the accountant’s experience and knowledge and is only offered when there is a real need for corrective procedure. In some circumstances, these comments generally go unheeded because the Audit Report is not studied, and proper consideration is not given to his suggestions. The Audit Report should be carefully scrutinized and personally discussed with the auditor submitting the report. Then, due consideration should be given to any recommendations made, and if feasible, corrective action taken to carry out such suggestions. It is typically found that the management letter covers a wide area. Weaknesses in accounting procedure are covered. Any lack of proper internal control of the Post’s funds is pointed out. Many other worthwhile suggestions can be found in the management letter.