Page 2 - Auditor's 2019 Session Report (1)
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homes of officers for safe keeping.                     6.  There  are  instances  where  deposits
                                                                         exceeded receipts. This is an indication
            This situation is not ideal and steps should be              that  funds  received  were  not  properly
            taken to address it. Please note that temporary              receipted.
            records are destroyed on decision of the church
            board and under the  supervision of  a  deacon           7.  All  the  pages  of  the  ledger  were  not
            after being kept for a minimum of seven years.               properly  completed,  especially  the
                                                                         board report.
            SUMMARY OF FINDINGS

            Listed  hereunder  are  some  of  the  more           TRAINING
            frequent observations I came across during my
            examinations:
               1.  Bank  reconciliation  was  not  done  by
                   many  churches.  As  a  result  bank           At the end of each year when church elections

                   charges  and  interest  were  not  picked      have  been  completed  and  continuing  into  the
                   up.                                            New  Year,  the  treasury  department  has been
               2.  Church insurance are not paid promptly;        providing  training  for  new  persons  into  the
                   and in  a  few instances  not paid at all.     treasury of the churches. Also during the period

                   This  resulted  in  an  accumulation  of       on a one to one basis training was provided for
                   outstanding  amounts  owed  to  the            treasurers and other officers. This is to sharpen
                   conference.  In  a  few  instances  the        their  skills  so  that  they  can  perform  the  task
                   amounts owed were more than the total          more  effectively.  We  congratulate  those  who
                   church  funds.  The  good  news  is  that      made  the  sacrifice  to  attend  the  training  and

                   most  of  the  churches  in  this  situation   urge you to encourage your officers to attend
                   have taken steps to address it.                future training sessions.
               3.  Omissions  of  transactions  from  the         Training  sessions  were  held  in  Grenadines,
                   ledger:    receipts,   cheques      and        Northern,  South  Central  and  South  Western

                   conference contributions for crusades.
               4.  Some  churches  raised  loans  from  the       Districts;  and  on  a  one  to  one  basis  with
                                                                  Mirabeau,
                                                                               Grenville,
                                                                                            Gouyave,
                                                                                                         Crochu,
                   Revolving Fund without putting a proper        Marlmount,  Soubise,  Mt  Fann,  Richmond,  St.
                   mechanism  in  place  to  meet  the            James, Chantimelle and Beausejour. We were
                   monthly  installments.  As  a  result  they
                   struggle to repay the loans.                   encouraged by the eagerness of the brethren to
               5.  Cash  collections  were  not  deposited        ensure  they  did  what  was  right.  There  was
                                                                  follow  up  by  telephone  and  we  are  satisfied
                   promptly,  putting  at  risk  the  churches    with the response from those churches.
                   funds.
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