Page 3 - Auditor's 2019 Session Report (1)

We are seeing the improvements in the quality about it. Some churches incurred overdraft
of the records sent by those churches.
I want to register my thanks to our conference
treasurers, both past and present, for their
support and participation in the training
provided.
COMPLETENESS OF ACCOUNTING
The work is designed to make it as short and
simple as is practical without losing necessary
information. The expectation, therefore, is that
all treasurers will perform all required tasks.
Many treasurers do perform all tasks and we
congratulate them for doing so. A few
treasurers leave some tasks undone which, in
some cases, render the reports inaccurate. In
this regard I highlight reconciling bank
statements.
I applaud the treasurers who consistently
reconcile their bank statements and record
bank charges and interests. For them their
records are always accurate, up to date and
reliable. Among those are the treasurers of
Paradise, St. Paul’s, St. George’s, Maranatha,
Westerhall, La Poterie and St David’s
churches. Special mention must be made of
Brother Keith Hall of St George’s church whose
performance is consistently of the top draw.
There are, however, a few who do not even
open the envelopes. They do not record bank
charges and interests, therefore their records
are not accurate and reliable. What is even
more serious is the fact that a few of these who
do not open their envelopes allow their bank
balance to go into overdraft without knowing
charges which could have been avoided if there
was closer monitoring of their finances.
IMPLEMENTING RECOMMENDATIONS
The audit department does not usually follow
up to ensure that audit reports are ultimately
brought to the church at its business meeting
and that recommendations are discussed with
a view to implementation, even correcting
inaccurate balances. Subsequent audits,
however, reveal that in too many instances
corrections are not made and
recommendations are not implemented. It is
important if improvements are to be made that
corrections are done and recommendations,
which are mainly policy compliance and
accounting principles, be implemented.
DISTRICT PERFORMANCE
Since the report to the last Quadrennial
Session, one hundred and thirty two (132)
church audits were completed; thirty two (32)
churches or 64% had their records audited up
to date while eighteen churches(18) or 36%
were not up to date.
Special mention must be made of the churches
in the Southern, South Western, South Eastern,
Eastern 2 and North Eastern Districts for
having their records audited. The Western 2
District is next with 75% (three out of four
churches). In that district Gouyave was the
stand out church. The Eastern 1 and South
Central Districts were tied with 50%
achievement rate. The outstanding churches