A list of 30 Ministry(include „Coperland Ministries”) on „The Donor Alert Ministry of 2008” MWDA_list_of_30_2008
See more on http://www.ministrywatch.com
Read an article about the last event of teleevanghelist Kenneth Coperland Believers Invest in the Gospel of Getting Rich
Citeste mai mult AICI despre aspecte inedite din viata si lucrarea lui Joyce Meyer
Joyce Meyer spune ca Dumnezeu a facut-o bogata.Tot ce are spune ea vine de la El;un avion de 10 milioane de dolari,masina sotului ei, un Mercedes de 107000 de dolari;casa ei de 2000000 de dolari si cele 4 case pentru copiii ei si familiile lor in valoare totala de 2000000 de dolari iar copiii ei si partenerii lor de viata sunt platiti toti din banii organizatiei etc
De unde vin banii acestia ? De la oamenii care cred in evanghelia prosperitatii propovaduita de Joyce Meyer. Un exemplu este Bob Schneller care din salariul lui de 30000 de dolari pe an facea donatii anuale de 4400 de dolari, mai mult decat rata lui pentru imprumut la casa. Dupa noua ani si-a pierdut si casa si familia si credinta in teleevanghelisti si acum locuieste intr-o casa mobila si incearca sa inteleaga cum a fost posibil sa fie prostit in halul asta. Pentru asta are casa plina cu casete video, ale televaghelistilor pe care le vizioneaza si analizeaza mesajele pentru a intelege cum a fost posibil sa fie manipulat. Citeste mai mult aici AICI
Apasa pe foto pentru a vedea imaginea intreaga
„…What follows is an “audit program” or list of specific procedures to be performed by the Audit Committee during its consideration of cash receipts and cash balances. It is not intended to be all inclusive, nor will all steps be relevant in every church. It will, however, give the Audit Committee a base from which to work in designing its own series of tests.
The Committee must exercise its own judgment in tailoring this program to the situation in its own church.
Suggested Audit Program – Cash Receipts & Balances
1. Obtain a list of dates of Sunday and other services during the year at which collections were taken.
2. From this list choose a representative sample of dates. For each date chosen, obtain the documentation prepared by counters.
3. Verify by addition the total amount recorded on the count sheet for each date. Note the amounts designated as pledge income and loose offering income.
4. Trace these amounts into the accounting records as cash receipts and note any
discrepancy.
5. Optional: For one or more dates chosen, trace a sample of individual pledge gifts into the donor’s pledge card or other pledge record to establish the accuracy of the pledge cards.
Note: In some churches the pledge records are considered too confidential and will not be available for this type of test.
6. For each date, trace the total amount collected to a bank deposit slip and to the next subsequent bank statement. Note any discrepancy.
7. Obtain a summary of collection amounts by week, and verify by addition the yearly total of all weekly collections. Compare this total to the total pledge and loose offering
income in the annual financial reports. Investigate any significant discrepancies.
8. Optional: Obtain the pledge cards or other pledge records and verify by addition the total amounts listed as contributed. Compare this to the amounts on the weekly summaries and to the amounts in the annual financial reports as total pledge income. Note: In some churches the pledge records are considered too confidential and will not be available for this type of test.
9. Obtain or prepare a list of all bank accounts owned by the church and compare to last year’s list, noting any changes. Trace any openings or closures to the minutes of the church governing body.
10. Obtain the passbook or year-end statement for all savings accounts and determine the fiscal year-end balance. Compare this balance to the balance listed in the annual financial report and investigate any differences.
11. For each checking account, obtain the year-end bank reconciliation and the bank
statements for the last month of the year and the first month of the new fiscal year. Trace the “bank balance” from the reconciliation to the bank statement.
12. Trace any normal reconciling items such as deposits in transit or outstanding checks to the first bank statement of the new year, looking for any undue delays in clearing.
13. Investigate any unusual or non-recurring reconciling items, obtaining documentation of legitimacy. If such items exist, examine prior months reconciliation’s to see if the items have been carried forward from month to month.
14. Once reconciling items are verified, compare the “book balance” from the reconciliation to the balance in the accounting records as of the fiscal year-end and to the balance reported in the annual financial reports.
15. Count the petty cash fund and determine that the fund is intact.
16. Choose one prior reimbursement of the fund and examine the documentation in order to establish the validity of items and amounts expended from the fund…””
For entire „Handbook for audit committee” click HERE
„Used by permision of the Commission for Leadership Development Massachusetts Conference, United Church of Christ”
Role of the Audit Committee
The Audit Committee represents the interests of the membership of the church, as well as those of the clergy, the church governing body, and even those of the regional or national church body. The Audit Committee is entrusted to perform a task that none of these individuals or groups can perform, primarily because they do not have access to the financial information and transactions of the church on a daily basis. The members and other interested parties are not in a position to judge the accuracy and fairness of any summarized financial reports which the church produces.
The Audit Committee has the task of attempting to verify the truth and accuracy of the information contained in the church’s financial reports, and by expressing an opinion on such information, make them more believable and acceptable to all interested parties. Such credibility can be achieved only if the Committee itself is believable. It is often said that the cornerstone of any audit is independence, meaning that the auditors must be unbiased and impartial regarding the material which is the subject of their audit. Only then can they offer a fair opinion on what they have examined. Perception can be just as important as reality in meeting this test, for an
individual may be the most honest and objective person alive, but if the membership of the church perceives that person to be biased or to have a vested interest in the subject matter of the audit, any report they might give will not be credible. Thus it is not appropriate for a church’s treasurer or financial secretary to serve on the Audit Committee. Certainly these individuals will play a central role in the audit, and they must be readily available to the Committee. The audit and the audit report, however, must be produced by individuals who are not now, and have not been, involved in the accounting or record keeping for the church during the year under audit.
The church and its leadership have a stewardship responsibility to see that the resources made available are used in the service of Christ and in the manner designated by the church leadership and the membership. This responsibility also extends to managing special gifts which may be restricted by the donor, and thus are available only for a specific purpose. A properly functioning Audit Committee will help the church to fulfill it stewardship responsibility by helping to assure that resources have been used in the proper fashion.
The church Audit Committee has a uniquely challenging task because of the
environment in which it must operate. Churches are typically, and appropriately, characterized by a high degree of trust among the staff and employees. Nonetheless, prudence dictates that the church leadership must remain ever vigilant in order to fulfill the responsibilities given to it. No individual is above temptation. Jesus Himself was tempted by Satan. And yet who among mortals has the strength of Christ to withstand all such assaults? The Audit Committee is sometimes perceived as superfluous or unnecessary because of the trust placed in the church’s treasurer and/or financial secretary. In the vast majority of cases that trust is well deserved. In other cases, the Committee is viewed by those whose work comes under scrutiny as an attempt to
discredit or devalue their work. Indeed, the treasurer or financial secretary should not view the Audit Committee as a vehicle by which the church is expressing distrust or suspicion. On the contrary, the Audit Committee in a church should celebrate the good work of the treasurer and financial secretary and hold it up high for all the membership to see!
The Committee’s Objectives
The objectives of the church Audit Committee are somewhat narrower than those of a
public accountant auditing financial statements of a business. Most businesses must conform to a set of required accounting principles when presenting financial statements to the public, and auditors therefore gear their work toward reporting on whether the business’ statements are in conformity with such acceptable accounting principles. For many churches, especially smaller ones, generally accepted accounting principles (GAAP) are usually a non-issue. Compliance with such principles would only become important if the church had a need to publish its financial statements to outside parties, such as a lending institution, and was therefore required to have the statements audited by an independent outside auditing firm. Statements prepared for internal use by the church and its members need not conform to generally accepted accounting principles, although they certainly can be so prepared if the church wishes. It is usually much simpler for the church to prepare just those statements and schedules which it finds most useful, however.
Since most churches find that the information they need most often revolves around cash receipts and cash payments, the reports they have developed focus on these aspects of the church’s operations. Accordingly, the principal objectives of the church Audit Committee will also concentrate on these areas. In general terms, the Committee must be able to satisfy itself that all cash received by the church has been recorded properly and deposited into a bank account where access is limited. Similarly, it should be satisfied that all cash payments have been properly authorized by the appropriate body within the church, properly documented and recorded. Finally, the Committee must be satisfied that all of these receipts and payments are correctly summarized and reported in the annual financial reports of the church, and that the information contained therein agrees with the underlying records of the church.
The Audit Committee’s responsibilities will extend to other areas as well. For example,
if the church has investments in securities such as stocks and bonds, the Committee will seek to assure itself that any purchase or sale transactions during the year have been properly authorized and recorded, and that the list of investments in the year-end financial reports is complete and accurate, properly representing what the church owns at year-end. On the other hand, if the church has any outstanding debts such as mortgages or loans, the Committee will want to assure itself that all required payments have been made during the year, and that the balances reported in
the church’s financial statements are accurate as of the date of the statements.
There are other areas which should get the Committee’s attention too. These include the payroll area where the Committee will want to make sure that all employees and staff are being.
„Used by permission of the Commission for Leadership Development, Massachusetts Conference United Church of Christ”
For „Handbook for Church Audit Committee” click here HANDBOOK
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
“Suna acum si doneaza!.. Bunastarea ta este chiar in curtea ta,in samanta! Pune mana pe telefon.Ungerea divina este prezenta!Urmeaza sa ne rugam,chiar acum. Nu exista seceris fara seminte.Pune mana pe telefon si suna acum!.Dumnezeu vrea sa traiesti liber,fara datorii.Acesta este un act de ascultare .(Daca suni si faci un angajament de a sustine cu anumita suma statia de televiziune,propusa de vorbitor)Nu este importanta numai samanta sau solul ci si anotimpul este important. Acum este momentul sa semeni. Simt ca 12 persoane daca vor semana 10000 de dolari pentru anul viitor vor avea trei lucruri : 1.un seceris neobisnuit ,familia fara stres , 2. Un an cu sanatate divina,3.Un favor financiar neobisnuit .”Cam asa suna unul din multimea de mesaje ale „evangheliei prosperitatii”,in perioada aceasta cand o televiziune crestina este in campania de strangere de fonduri pentru anul 2008. In esenta majoritatea vorbitorilor de la aceasta statie de televiziune propovaduiesc „inventia” aceasta de cativa ani: samanta sunt banii tai si daca ii donezi unei anumite organizatii iti va produce o bunastare materiala care se considera a fi secerisul. Uneori se invoca ca trebuie sa ai credinta si chiar daca nu ai credinta, samanta va lucra de la sine. Cred ca majoritatea dintre cititori vor intelege ca ma refer la cea mai mare televiziune crestina de aici din America ,condusa de Paul si Jan. Desi nu este pe lista celor 6 organizatii neguvernamentale sau biserici care sunt investigate de Comitetul Financiar al Senatului,este pe lista neagra a unei organizatii care monitorizeaza organizatiile nonprofit in scopul de a-i ajuta pe donatori in decizia de a da acelor organizatii care dovedec integritate ,transparenta ,folosesc banii primiti in scopul pentru care au fost donati. Principalele acuzatii sunt: Televiziunea aceasta continua sa ceara tot mai multi bani desi are peste 300 milioane de dolari lichizi si in investitii pe termen scurt si alte investitii pe termen lung si cheltuieste foarte putini din banii primiti pentru scopuri caritabile.Ultimul raport financiar facut public este din 2004 , ceea ce face imposibil pentru donator sa analizeze nevoile reale ale televiziunii. Salariile celor doi fondatori sot si sotie sunt mult peste media celor din domeniul organizatiilor nonprofit. In acelasi timp ei au stil de viata extravagant ,posesiuni de zeci de milioane de dolari ale organizatiei care de multe ori sunt folosite in scopuri personale.
Televiziunea a devenit principala sursa de acumulare de bunastare a multor organizatii nonprofit. Toate cele sase organizatii(biserici ) investigate de senat folosesc televiziunea ca si mijloc de propagare a evangheliei dar si de strangere de fonduri. Articolele recente din presa si stirile privind posibila folosire incorecta a donatiilor a determinat Comisia de Finante a Senatului sa trimita scrisori celor sase organizatii. In aceasta investigatie li se cere sa aduca documente concrete: explicatii in detaliu pentru folosirea proprietatilor organizatiilor,inclusiv terenuri,avioane,angajati,facilitati,toate cheltuielile lunare facute pentru cumpararea ,mobilarea si intretinerea tuturor proprietatilor,conturile de cheltuieli,cheltuielile cu automobilele,platile facute cu bani lichizi(cash),conturile detinute in tara si in strainatate,procedurile de manuire a banilor adunati cu ocazia cruciadelor de evanghelizare .si altele Nici una din cele sase organizatii conduse de Kenneth C,Creflo D,Benny H,Eddie L,Joyce M si Paula W. nu sunt obligate de lege sa completeze rapoarte financiare catre IRS pentru ca sunt biserici. Desi se ascund dupa acest statut ele nu functioneazea in domeniul financiar ca si niste biserici. In mod traditional exista un comitet de directori , sau comitet de presbiteri sau diaconi care supravegheaza activitatea financiara a bisericii. De exemplu Benny conform satutului de infiintare a bisericii nu exerseaza numai o influienta majora in afacerile financiare ale organizatiei ci un control total: Pastorul si fondatorul Benny va fi presedinte al Comitetului de directori pe toata durata vietii sale,Vicepresedintele este numit de pastor si este membru al comitetului,Comitetul este ales de Benny,Pastorul are autoritatea sa suspende orice membru al comitetului. Pe fondul acestui totalitarism ,Benny refuza sa faca publica orice informatie financiara .
Randy si Paula care au anuntat recent divortul lor s-au aratat indignati spunand ca este ciudat ca IRS nu a initiat acest lucru si ca li s-a cerut sa prezinte lucruri care nu au legatura cu activitatea bisericii.
Joyce ,femeia teleevanghelist are un imperiu de 124 milioane dolari pe an. A inceput activitatea sa in 1985 impreuna cu cel de al doilea sot al ei si in 1999 ei s-au mutat intr-un sediu al organizatiei de 20 milioane de dolari .
In scrisoarea trimisa de senat i se cere sa trimita in detaliu cheltuielile din conturile lor de la banca,inclusiv despre haine si operatia estetica;informatii despre conturile din strainatate si depunerile facute cu ocazia cruciadelor de evanghelizare;explicatii despre cum au fost raportate la IRS cadourile primite de la donatori ,bani sau bijuterii ;explicatii pentru folosirea in interes personal unor proprietati si bunuri ale organizatiei,inclusiv avioane cu reactie,facilitati, si alte a lucruri.
Cred ca aceste organizatii ar trebuii sa nu ridice nici o obiectie ,ci ar putea acum sa dovedeasca ca nu au nimic de ascuns,ca au administrat banii primiti de la donatori asa dupa cum au declarat atunci cand au facut cereri pentru donatii.Nu se incalca libertati fundamentale din partea senatului ci acesti domni ar avea ocazia sa depuna o marturie pentru Cristos ,sa priveasca aceasta ca o oportunitate de a-si imbunatatii activitatea.Daca au gresit au ocazia sa se pocaiasca ca si Zacheu . Omul acesta cand s-a intalnit cu Isus a dat o dovada de pocainta si prin corectarea erorilor comise inainte „Iata Doamne,jumatate din averea mea o dau saracilor;si daca am napastuit pe cineva cu ceva ,ii dau inapoi impatrit.”
Si daca aceste organizatii ,biserici ,noi credinciosii nu suntem in stare sa facem curat in curtea noastra atunci va veni guvernul sa ne faca lumina. Accceptand statutul de a fii scutite de taxe, bisericile deja au consimtit sa permita un anume control din partea statului. Biserica nu este stat in stat . Biserica,organismul lui Hristos,este chemata sa se supuna guvernului pentru ca „ nu este stapanire care sa nu vina de la Dumnezeu…dregatorii nu sunt de temut pentru o fapta buna,ci pentru una rea . Vrei dar sa nu-ti fie frica de stapanire ?Fa binele si vei avea lauda de la ea”(Apostolul Pavel catre biserica din Roma,sec I, Biblia). Pentru mine apostolul Pavel este un exemplu extraordinar. Daca vreti sa aveti un element de referinta pentru practicile de astazi din bisericle noastre, inclusiv a teleevanghelistilor,va propun o lectura atenta a doua capitole din a doua scriere alui Pavel catre Biserica din Corint(2Corinteni 8 si 9). Acolo veti gasi de toate ,campanie de strangere de fonduri, motivarea donatorilor, proceduri ,transparenta.
Membrii bisericilor ar trebui ei insisi sa sanctioneze acest abuzuri. Atunci cand cineva are o practica nu numai in afara Bibliei ci si in afara legii, trebuie sa apelam la „Cezar”.
Daniel Lucescu 