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

There is an area of concern observations I came across

which I think contributed to during my examinations:

records being lost or 1. Bank reconciliation was

misplaced and that is the not done by many

inadequacy or lack of proper churches. As a result

storage space for records in bank charges and

our churches. It is a common

feature that records are interest were not picked

stored in the up.
2. Church insurance are not

homes of officers for safe paid promptly; and in a
keeping. few instances not paid at

all. This resulted in an

This situation is not ideal and accumulation of

steps should be taken to

address it. Please note that outstanding amounts

temporary records are owed to the conference.

destroyed on decision of the In a few instances the

church board and under the amounts owed were

supervision of a deacon after more than the total

being kept for a minimum of church funds. The good

seven years.

news is that most of the

SUMMARY OF FINDINGS churches in this situation
have taken steps to

Listed hereunder are some of address it.
the more frequent 3. Omissions of

transactions from the