The cash audit committee, “Kas Controle Commissie” (KCC), is a mandatory committee for every association. The cash audit committee consists of former treasurers whom will do anything to prevent fraudulent activities from the board.. or so they say.
The committee checks the budgets and realizations of the treasurer of the association, and of the larger committees within the club. You discuss with the relevant treasurer what budgets are based on, and what the reason is for deviations in the realization of such a budget. In this way you can counteract creative accounting and you can approve these financial documents for the financial year on behalf of the club at a general members meeting.
The KCC is the smallest committee within an association: it consists of two or three members who preferably have experience with being treasurer, or who are doing a study related to this.