FIRST CHURCH OF “ANYTOWN”
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
11. Are collections counted in a
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
15. Is ALL cash received deposited in the
16. Is cash safeguarded in a safe, lockbox,
or protective container when at the
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
18. Are incoming mail and in-office
contributions handled by people who
are not responsible for the accounting
19. Has the bank been instructed in
writing never to cash checks made
payable to the church?
20. Are contributions records maintained
21. Are members instructed to report
any discrepancies in their notices
of contributions to the Audit
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
24. Are pre-numbered purchase orders
used for all purchases that do not have
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
28. Are all disbursements, except for minor
items, made by serially numbered
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
32. Are invoices and supporting documents
marked canceled or paid when checks are
33. Are invoices and supporting
documents marked canceled or
paid when checks are issued?
34. Are all voided checks so marked
35. Is preparing a check made payable to
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
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
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?
44. Are two signatures required for access
to the safe deposit box?
45. Is an updated inventory of securities,
valuables, equipment, and other noncash
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
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
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