1. Annual Audit Requirements
The financial transactions and accounting records of NSWERS shall be audited annually. The annual audit will be reviewed by the Executive Council at the meeting following receipt of each audit. Copies of the audit reports shall be made available for public inspection.

1.1. APA Auditors
The NSWERS Audit will be conducted by a contracted audit firm approved by the Executive Council. Audits of other programs will be conducted annually as required.