The Board of Directors appoints Supervisory Committee members to independently evaluate the soundness of America First’s operations, enterprises, and governance by hiring an external auditor and directing internal auditing activities.

Our endeavors ensure the credit union is protecting and safeguarding member assets by implementing effective controls within the approved risk appetite of the Board and Senior Management, and according to National Credit Union Administration regulations, America First bylaws, and generally accepted accounting principles.

Despite challenges presented by a changing economy and the global pandemic situation still in flux, the internal auditing department successfully completed all 84 audit assessments for 2022. Deloitte & Touche performed the year’s external annual financial statement audit.

Considering the annual financial statement results, as well as the 2022 internal plan’s conclusion, it is the Supervisory Committee’s opinion that the America First financial statement provides a fair and accurate representation of our financial condition.

We believe these positive indicators are a direct result of the Board of Directors’ guidance and management’s leadership. We extend our gratitude to the volunteers and staff for their ongoing commitment to improving internal controls and strengthening the credit union, allowing us to prosper and maintain stability for the membership. 

Doreen Espinoza 

Chair, Supervisory Committee