Great Plains Local Church Audit Policy/Procedures

The Council on Finance and Administration (CFA) recommended, and the Connecting Council approved, a revised audit policy for local churches with annual receipts of over $500,000. The Connecting Council voted on this change in an email ballot in May 2014. The original language can be found in the Plan of Organization (page 70). The new policy is linked below.

The audit policy adopted at the Uniting Conference meeting in August 2013 was questioned and called for research that delineated more clearly what the policy was attempting to do.

The goal is to provide a less expensive alternative to a full audit of the “books” for churches with over $500,000 in annual receipts. CFA believes this ensures that an appropriate review is done but in a way that reduces the cost to mid-sized and larger congregations. Churches with annual receipts less than $500,000 are still covered (as originally outlined in the Plan of Organization) by volunteers reviewing their “books” using the Local Church Audit Guide provided by the General Council on Finance and Administration. 

Amended Policy



Procedures Q and A

Fund Balance Report