|
Answer to Mind Bender for
May 2005:
All references are to
RONR
10th ed
Question:
Why do you "adopt" the Auditor's Report instead of "accepting" or
"receiving" it, or does it make a difference?
Answer: Yes,
it makes a difference. RONR says that "to adopt" or "to accept" are
equivalent terms and the effect is identical. Adopting or accepting an
Auditor's report means that the assembly has become accountable for the report
and is in agreement as to its accuracy. That is very different than just
casually saying, "Okay, thank you, that was an interesting and informative
report.", which is really all that is done with most reports during the year
that are just "received" and "placed on file".
Refer to RONR pp. 490-401:
"As applied to an assembly's action with
respect to board or committee reports or any of their contents, the
expressions adopt, accept, and agree to are all equivalent - that is, the text
adopted becomes in effect the act or statement of the assembly. It is usually
best to use the word adopt, however, since it is the least likely to be
misunderstood."
"A common error is to move that a report
'be received' after it has been read - apparently on the supposition that such
a motion is necessary in order for the report to be taken under consideration
or to be recorded as having been made. In fact, this motion is meaningless,
since the report has already been received. Even before a report has been
read, a motion to receive it is unnecessary if the time for its reception is
established by the order of business, or if no member objects (see also
below)."
"Another error - less common, but dangerous
- is to move, after the report has been read (or even before the reading),
that it 'be accepted,' when the actual intent is that of the mistaken motion
to receive, as just explained, or of a legitimate motion to receive made
'before' the report is read. If a motion 'to accept' made under any of these
circumstances is adopted and is given its proper interpretation, it implies
that the assembly has endorsed the complete report."
Also refer to RONR p. 462: "If the
auditors' report consists only of an endorsement on the financial report - to
the effect that it has been found correct...the treasurer can simply read out
this certification as he concludes the presentation of his own report. After
the treasurer has made his report to the assembly (and after any detailed
report presented by the chairman of the auditing committee, if it is needed),
the chair states the question on adopting the auditors' report. The adoption
of the auditors' report has the effect of relieving the treasurer of
responsibility for the period covered by his report, except in case of fraud."
|