The America First Supervisory Committee is appointed by the board of directors to independently evaluate the soundness of the credit union’s operations, enterprises, and governance by overseeing the external financial statement audit and internal audit activity.

Our endeavors ensure that America First protects and safeguards member assets, implements adequate controls, and follows National Credit Union Administration regulations, America First bylaws, and generally accepted accounting principles (GAAP).

Despite the changing economy and the ongoing effects and challenges of a post-pandemic environment, the Internal Audit department completed all 2023 assessments. Additionally, Deloitte & Touche performed the annual external financial statement audit.

Considering the financial statement audit and internal audit plan results, the supervisory committee believes the financial statement provides a fair and accurate representation of our fiscal condition.

We believe this favorable position stems from 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 our focus. We remain steadfastly dedicated to prospering and maintaining stability for the membership.

Doreen Espinoza 

Chair, Suervisory Committee