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PART 1: INSTRUCTIONS TO THE CHURCH AUDITING DEPARTMENT Ward or Branch Financial Audit

Ủy ban Kiểm toán Ủy ban kiểm toán có một Chủ tịch và hai ủy viên khác, những người có kiến thức trong các vấn đề tài chính. Chủ tịch là một cố vấn trong chủ tịch đoàn giáo khu người bình thường không đăng ký kiểm tra và không thực hiện giữ kỷ lục tài chính cổ phần. | DO NOT RETURN PART 1 INSTRUCTIONS TO THE CHURCH AUDITING DEPARTMENT Part 1 Instructions THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS Ward or Branch Financial Audit United States and Canada CHURCH AUDITING DEPARTMENT 50 E NORTH TEMPLE ST RM 1687B SALT LAKE CITY UT 84150-2200 Phone 240-4018 Salt Lake City area 1-800-453-3860 extension 2-4018 Overview The Audit Committee Church financial procedures are designed to protect Church funds and those who handle the funds. Audits help ensure that Church funds are safeguarded and handled in an orderly and proper manner. Leaders and clerks are following Church financial procedures. Training needs are identified. Audits are conducted twice a year. For information on Church financial policies refer to the applicable sections of the following Church Handbook of Instructions Book 1 Stake Presidencies and Bishoprics 2006 36817 Budget Allowance Guidelines 31648 The Help feature in the Member and Leader Services MLS software The Church Record-Keeping and Auditing Training course found at www.lds.org The terms bishop and ward apply also to branch presidents and branches. The terms stake president and stake apply also to district presidents districts mission presidents and missions. The term clerk for finances refers to the clerk or assistant clerk who has that assignment. The term administration office refers to Church headquarters in Salt Lake City. The terms unit and Church unit refer to the ward or branch being audited. The term audit exception means a deficiency in financial controls as indicated by a False answer to an item in Part 2 Audit Checklist. Important Everyone who participates in the audit must keep records and audit information confidential. The Stake President The stake president should make sure the audit committee is properly organized and committee members follow the instructions below. He should encourage quality audits and prompt correction of audit exceptions. Audit exceptions are to be corrected within 30 .