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    Audit Questionnaire

    GSC Audit Questionnaire

    GSC Audit Questionnaire

    The audit questionnaire should be completed by church treasurers who have been requested to participate in a church audit. Each church, company or group is to be audited by the Conference finance team on a regular basis as per the guidance of the Seventh-day Adventist Church Manual. Please note that the audit function is designed as a protection activity to safeguard local church finances and to identify any areas in which a local church may require the advice and support of the Conference finance team.

    Following completion and submission of the audit questionnaire, please forward requested supporting documentation to the Conference finance team to allow for the church audit to be undertaken.

    Click here for the list of requirements to submit with your form.

    Has the church had an audit in the last 2 years?
    Was the last audit report tabled at Church Board?

    Maximum file size: 2.1MB

    Has the church undertaken any renovations or building work since their last audit?
    Was the church building insurance adjusted following renovation/building?
    Was church contents insurance reviewed prior to renewal?
    Does the church have a preventative maintenance program for building & equipment?
    Do all ACAS users at the church keep their passwords secure & confidential?
    Does the church keep an up to date conflict of interest register?
    Has the Church Board approved a financial delegations policy?
    Supply month and year
    Supply month and year
    Are financial reports regularly provided to the Church Board?

    Maximum file size: 2.1MB

    Does the church hold accounting records outside of the ACAS system (Excel spreadsheet, tithe envelopes, invoices etc)?
    Are church records secure?
    Are any excel spreadsheets utilised protected by password?
    Does the church keep an asset register?
    Have you attended any Conference Treasurer's training sessions in the past 5 years?
    Are you aware of church funding grants that are available to local churches?
    Does the church set budgets each year?
    Is the budget approved by the Church Board?

    Maximum file size: 2.1MB

    Is the weekly analysis or cash count sheet signed by at least two (2) unrelated people after counting?
    Have original tithe envelopes been retained as required?
    If yes, these need to be supplied for audit review unless already scanned and uploaded to ACAS.
    Does the church follow the official Conference offering calendar?
    Are tax invoices issued for commercial rent income?
    Does the church still use cheques?
    Is the practice of presigning cheques avoided at all times?
    Are all payments within budget and financial delegations or approved by the Church Board?
    Do you know how to check if a supplier is registered for GST?
    Is the list of authorised users up to date for all bank accounts?
    Have any payments been made to suppliers without a verified ABN?
    Are you familiar with the contents of the Conference Treasurer manual?

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