The Supervisory Committee is mandated by the Federal Credit Union Act to oversee all activities for the membership. In this context, it inspects the credit union’s records for accuracy, its assets for availability, security, and integrity, and its procedures for the proper handling and use of funds, and internal controls compliance. It makes certain that annual audits are conducted, that their findings are submitted to the Board of Directors, and that appropriate changes are implemented. The Committee also watches members’ accounts verifications, responds to their complaints and coordinates with management orientation sessions on different issues such as identity theft, fraud, etc.