Page 1 - Auditor's 2019 Session Report (1)
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Auditor’s Report






            Mr.  Chairman,  delegates,  members,  I  am           “For evils that we might have checked, we are
            pleased  to  present  this  report  to  this  5       just as responsible as if we were guilty of the
                                                         th
            quadrennial    session    of   the    Grenada         acts ourselves.” Desire of Ages p441. The audit
            Conference. To begin let me establish what an         is part of the checking process for which we are
            audit is; and why we need one.                        all responsible.


             “An  audit  is  a  systematic  and  independent         SECURITY  FOR  AND  AVAILABILITY  OF
            examination  of  books,  accounts,  record,              RECORDS
            documents and vouchers of an organization to          I  commend  the  treasurers  who  consistently

            ascertain  how  far  the  financial  statements       made  their  records  available  for  audit  when
            present  a  true  and  fair  view  of  the            requested to do so and whose work is of a high
            organization’s financial position for a particular    quality. For them there is peace of mind that no
            period.”                                              question  is  hanging  over  their  heads  in
                                                                  connection  with  their  work.  For  their
            WHY WE NEED AN AUDIT?                                 congregation  there  is  confidence  that  their
                                                                  offerings to the Lord are safe and wisely used.
               1.  To  ensure  the  effective  and  efficient
                   operation of the church.                       Generally, I can sense that there is a greater

               2.  To  review  compliance  with  basic            effort on the part of the churches to have their
                   administrative     and       accounting        records audited up to date. I wish to place on
                   principles; and church policies.               record my profound appreciation to the pastors

               3.  To  instill  a  sense  of  confidence  in  the   and  treasurers  who  made  the  extra  effort  to
                                                                  prepare and submit their records to be audited.
                   management  that  the  church  is              However  there  are  a  few  treasurers  who  are
                   functioning well and is prepared to face       still delinquent in this regard and I am soliciting
                   potential  challenges  that  may  arise  in    your  support  and  that  of  the  pastors  to
                   the future.                                    encourage them to step up so that we can have

               4.  To assure members that their donations         all our churches in this field audited up to date.
                   are used for the purposes intended.
                                                                  There  is  an  area  of  concern  which  I  think
            For those who are still not convinced about the       contributed to records being lost or misplaced
            importance  of  the  audit  function  consider  this   and  that  is  the  inadequacy  or  lack  of  proper

            quotation from Sister White.                          storage space for records in our churches. It is
                                                                  a common feature that records are stored in the
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