Raportul cenzorilor din biserica

Posted: Februarie 16, 2009 in bani, biserica
Etichete:, , ,

FIRST CHURCH OF “ANYTOWN”
AUDIT COMMITTEE
ACCOUNTING PROCEDURES
CHECKLIST/QUESTIONNAIRE
Date Completed:__________________ Person Completing:__________________
QUESTION YES NO N/A OR COMMENT
1. Does the church have an up-to-
date accounting procedures
manual? _____ _____
2. Does the financial secretary’s or
treasurer’s activities involve only
keeping the records of cash
collections and preparing support
for disbursements? _____ _____
3. Are facilities locked when not in
use? _____ _____
4. Are the accounting records
safeguarded at all times? _____ _____
5. Is an internal Audit Committee
operational? _____ _____
6. Are the accounting records and
underlying internal controls
audited annually? _____ _____
7. Are all employees who have
access to cash bonded? _____ _____
8. Are members encourages to use
offering envelopes? _____ _____
9. Are members encouraged to use
checks in making their offerings
(and other gifts)? _____ _____
10. Is the handling of collections
always controlled by at least two
people?
11. Are collections counted in a
secure area?
12. Do the money counters verify that
the contents of the offering envelopes
are identical to the amounts written
on the envelopes by members?
13. Are all checks received restrictively
endorsed as soon as possible?
14. Is cash deposited as soon as possible
after receipt?
15. Is ALL cash received deposited in the
bank?
16. Is cash safeguarded in a safe, lockbox,
or protective container when at the
church?
17. Are collection reports given to the
financial secretary or treasurer for
entry into the accounting records, and
a copy sent to the audit committee of
finance committee for subsequent
purposes?
18. Are incoming mail and in-office
contributions handled by people who
are not responsible for the accounting
records?
19. Has the bank been instructed in
writing never to cash checks made
payable to the church?
20. Are contributions records maintained
for members?
21. Are members instructed to report
any discrepancies in their notices
of contributions to the Audit
committee?
22. Are the contribution records
reconciled to the total contributions
in the accounting records?
23. Are requisition slips prepared for
cash disbursements that do not have
standing authorization?
24. Are pre-numbered purchase orders
used for all purchases that do not have
standing authorization?
25. Are invoices for goods and services
approved by a person in authority
before payment is made?
26. Are invoices checked for accuracy
before being paid?
27. Are the approval and check for
accuracy documented?
28. Are all disbursements, except for minor
items, made by serially numbered
checks?
29. Is a check protector used?
30. Are at least two signatures required
for all checks?
31. Do all check signers inspect all
supporting documentation before
signing?
32. Are invoices and supporting documents
marked canceled or paid when checks are
issued?
33. Are invoices and supporting
documents marked canceled or
paid when checks are issued?
34. Are all voided checks so marked
and retained?
35. Is preparing a check made payable to
“Cash” prohibited?
36. Are blank unused checks safeguarded
at all times?
37. Is a petty cash fund used for minor
disbursements of cash?
38. Are vouchers prepared for all
disbursements from the petty
cash fund?
39. Are transfers between bank accounts
always properly authorized?
40. Are reconciliations of all bank accounts
prepared monthly by an individual who
is not involved in handling cash or
writing checks?
41. Is the petty cash fund reconciled on a
surprise basis at least once per year?
42. Are the account balances in the books
reconciled with the amounts presented
in the financial reports?
43. Are valuables (securities, important
documents) afforded protection in a
bank safe deposit box?
QUESTION
44. Are two signatures required for access
to the safe deposit box?
45. Is an updated inventory of securities,
valuables, equipment, and other noncash
assets maintained?
46. Are regular reviews made to determine
if insurance coverage is adequate?

The Audit ReportAll of the work of the Audit Committee will yield very limited benefits unless the results
are communicated to the church leadership and membership. This final step is accomplished in
the form of an audit report signed by the members of the Audit Committee and attached to the
annual financial reports of the church. While the exact language of the report may vary from
church to church, it should consider the following: 1) the subject of the audit report, namely the
annual financial reports; 2) what the Committee did, namely audit the records and reports; 3) the
limitations of the Committee’s work, namely that it is not a guarantee of accuracy; and 4) an
opinion on the fairness of the records and reports. The Committee may also wish to include in its
report a word of commendation for the tireless work of the church treasurer and financial
secretary. This would certainly be in the Christian spirit of lifting up the efforts of these
individuals before the congregation they serve. A sample audit report is presented below.
Report of the Audit Committee
Date:
To: The Church Leadership and Membership
We have audited the records and the financial reports of First Church of Anytown
dated xx/xx/xxxx and contained herein. While our audit was limited to testing the
transactions and balances and would not necessarily disclose all errors, we found no
evidence of significant errors or omissions. In our opinion, the financial reports
mentioned above are fairly stated.
We wish to commend the treasurer, financial secretary, and assistant treasurer for
their fine work during the year. On behalf of the congregation, we thank them for the gift
of their time and talent.
John Smith – Auditor Mary Jones – Auditor

Used by permision of the Commission for Leadership Development,Massachusetts Conference,United Church of Christ
PS pentru cine doreste mai multe informatii poate sa scrie la comentarii la acest articol

Comentarii
  1. SERACIN AUREL spune:

    Accesati
    http://www.glsa.ro/informatii/actualitati/41545-agresiuni_fizice_intre_penticostali.html pentru a vedea ce se intampla in Cultul Penticostal.

    Nu pot sa tac!…

    Nu pot sa tac … O sfanta para imi arde inima mereu
    dac-as tacea as sti ca merit sa ma alunge Dumnezeu.

    Nu pot sa tac cand Adevarul sa-l apar si sa-l spun ma vrea
    puterea lui nu-i chin nici aur s-o-ntreaca constiinta mea.

    Nu pot sa tac cand vad vrajmasul stricand Lucrarea lui Hristos
    cand vad pierind nevinovatii si-l vad razand pe mincinos.

    Nu pot sa tac vazand dreptatea calcata de-al trufiei plac
    cand vad iubirea pangarita nu pot sa tac, nu pot sa tac!

    Nu pot sa tac chiar daca inca de multi sunt socotit nebun
    stiu bine ca soseste ziua s-adevereasca tot ce spun.

    … O, n-am uitat cat pret de sange si chin am dat ca n-am tacut
    ca nu-i pe trupul meu vreo parte sa n-aiba-un semn de rani facut.

    Si n-am uitat ca poate inca urzi minciuna raul plac
    stiu Calea Golgotei … si totusi nu pot sa tac, nu pot sa tac.

    Ca de-as tacea, cumplita para a tot ce tac desi-am stiut
    mi-ar arde vesnic constiinta, si-as merita, caci am stiut.

    Si n-am sa tac, ci pan-la moarte striga-voi graiul cel ceresc
    mai greu e chinul constiintei ca orisicare chin lumesc.

    T.D.

  2. Totdeauna cand aud despre astfel de lucruri ma intreb oare de ce nu gasesc oamenii(fratii) o cale de pocainta, de schimbare adevarata si un nou inceput bun. Probabil persista in acest comportamnet pentru ca nu-l considera pacatos ?!!!

Lasă un răspuns

Completează mai jos detaliile despre tine sau dă clic pe un icon pentru autentificare:

Logo WordPress.com

Comentezi folosind contul tău WordPress.com. Dezautentificare / Schimbă )

Poză Twitter

Comentezi folosind contul tău Twitter. Dezautentificare / Schimbă )

Fotografie Facebook

Comentezi folosind contul tău Facebook. Dezautentificare / Schimbă )

Fotografie Google+

Comentezi folosind contul tău Google+. Dezautentificare / Schimbă )

Conectare la %s