Page 3 - Auditor's 2019 Session Report (2)

storage space for records in interest were not picked

our churches. It is a common up.

feature that records are 2. Church insurance are not

stored in the paid promptly; and in a

homes of officers for safe few instances not paid at

keeping. all. This resulted in an

accumulation of

This situation is not ideal and outstanding amounts

steps should be taken to owed to the conference.

address it. Please note that In a few instances the

temporary records are

destroyed on decision of the amounts owed were

church board and under the more than the total

supervision of a deacon after church funds. The good
being kept for a minimum of news is that most of the

seven years. churches in this situation

have taken steps to

SUMMARY OF FINDINGS address it.

Listed hereunder are some of 3. Omissions of

the more frequent transactions from the

observations I came across ledger: receipts, cheques

during my examinations: and conference

1. Bank reconciliation was contributions for

not done by many crusades.

churches. As a result 4. Some churches raised

bank charges and loans from the Revolving