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Glenroy Bowen
Auditor
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Nagra Leach
Auditor
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The Auditing Department of West Jamaica Conference ensures that the books of the churches are kept in accordance with the standard principles of the General Conference of Seventh-day Adventist. We are also happy to be of service in rendering our assistance to the church treasurers/auditors who may be experiencing difficulties in relating to their function and in writing up the treasury records.
For the year 2002 we were able to audit one hundred and eighty-seven (187) churches, which of course was a mammoth task. However, for the year 2003 we pledge to have a completed audit of all the churches in the parish of St. James, Westmoreland, St. Elizabeth, and Hanover. Please see the list of dates below of churches and their dates and locations for audit. Please note also the documents that must be submitted at the time of audit, which must be updated before being presented.
Church Clerk’s Membership Register
All minutes of the Church Board’s actions
Bank Current Account’s monthly statement along with the cancelled cheques
Bank Savings Account Passbook(s) / bankbook(s)
Ledgers (Church Treasurer’s Record book(s)
Treasurer’s Receipt book(s)
Hardcover books or a 12-Column Analysis book
All receipts and invoices
Triple “C” Receipt book(s) and other related documents
Trail Sheet
1. Responsibility of the Treasurer
The Church Manual categorically states that, the treasurer is the custodian of all church funds. These funds are:
a) Conference funds
b) Local Church funds
c) Auxiliary organization’s funds, e.g. Welfare, Family Life, A.Y.
Therefore all funds collected through the efforts of any department must be turned over to the treasurer until it is needed by that department.
The treasurer should encourage faithfulness in the returning of tithe and offering, and should deepen the spirit of liberality on the path of the church members.
3. Remittances
A. Remittances are to be remitted by the 7tth of each month.
B. The treasurer should make sure that the proper signatures are in place before sending of cheques.
C. All cash must be checked carefully to ensure that whatever is enclosed in the envelope is reflected on the accompanying documents.
D. Documents that should be sent along with remittances are:
i) the sheet(s) from the ledger books
ii) the remittance receipts
E. The treasurer should make sure that his/her remittances sheets(s) is/are signed.
F. All documents accompanying cash or cheques should be properly written up.
Balancing the Books
a) The remittance book(s) should not only be written up, but should be totaled and balanced.
b) The distribution of regular offering:
Church Budget $210.00 60%
Mission 70.00 20%
C.W.D. 70.00 20%
$350.00 100%
c) Balances in the remittance book(s) should not be carried forward from month to month. Each month’s balance should be separated from the previous month and not be brought forward. |
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