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VICE-PRESIDENTS <br />SECTION 3. <br />The vice-presidents shall perform such functions as may be assigned to them by the <br />president. In case of the president's inability or failure to make such designation, the executive <br />board or executive committee may designate one of the vice-presidents to serve during the <br />president's absence or inability to serve. <br />TREASURER <br />SECTION 4. <br />The treasurer shall be responsible, through methods of internal control, for the recording and <br />deposit of all receipts of the corporation, for the proper disbursement of its cash, and <br />accounting for all property of the corporation, whether real or personal, tangible or intangible, <br />however acquired. The treasurer shall present annually to the executive board a statement of <br />all income and expenses during the prior year, together with a statement of all assets, <br />liabilities, and fund balances of the corporation as at the end of that year, these statements first <br />having been duly audited and certified in accordance with generally accepted auditing <br />standards by certified public accountants or other recognized independent public accountants <br />approved by the executive board or executive committee. A copy of such audited annual <br />statements shall be kept available at the office of the corporation for inspection by members of <br />the corporation, and a copy shall be filed with the national office of the Boy Scouts of <br />America. The treasurer shall also present interim period reports as required by the executive <br />board. <br />No more than two assistant treasurers may be appointed by and shall act during the pleasure <br />of the executive board or executive committee. <br />The treasurer and assistant treasurers shall be bonded. <br />COUNCIL COMMISSIONER <br />SECTION 5. <br />The council commissioner is responsible for seeing that the unit -service function is <br />performed. <br />The council commissioner shall: <br />(a) Supervise the activities of the commissioner staff and preside at regular meetings of <br />district commissioners. <br />16 <br />