At a minimum of every two years each affiliated local shall convene a committee of at least three members to carry out an internal review. The local may contract for an outside audit that meets the standards of generally accepted accounting principles (GAAP). Either of these examinations must be made available to the membership and provided to the CWA national office. In performing either of these functions it will be necessary for the local to have accessible the following records: the cash receipts journal, the cash disbursements journal, a copy of the current internal control procedures, and the bank reconciliation for the periods in review.