10. 11. 12.


Total expenses claimed: List the total amount of the voucher.


Payable to: List the person or institution to which the check is to be paid and the full mailing address.


Authorized by: To be signed by the official(s) of each agency who is authorized to sign the expense voucher and the date signed.


310.55 Other Procedures and Policies: 1. Te General Council on Finance and Administration provides blanket bond coverage for all conference treasurers, and related staff members up to $1,000,000.00.


2.


Each local church shall make provision for an annual audit of its finances. A report of the audit shall be made to the annual charge conference. A local church audit is defined as “an independent evaluation of the financial reports and records and the internal controls of the local church by a qualified person or persons. Te audit shall be conducted for the purpose of reasonably verifying the reliability of financial reporting, determining whether assets are being safeguarded, and determining compliance with local law, local church policies and procedures, and the Book of Discipline.” (¶258.4d.). Suggested audit forms are included in Church Conference packets and listed on the conference website (www.moumethodist.org)


3.


Each local church committee on finance shall establish written financial policies to document the internal controls of the local church. Te written financial policies should be reviewed for adequacy and effectiveness annually by the committee on finance and submitted as a report to the charge conference annually. (¶ 258.4c)


CF&A suggests the following resources may be helpful in developing these policies: a)


“Guidelines for Leading Your Congregation 2009-2012 – Finance” may be ordered from Cokesbury (ISBN 9780687648917 for $2.95).


b)


“2009-2012 United Methodist Church Financial Records Handbook” may be ordered from Cokesbury (ISBN 978-0-687-65573-1.


Internal policies, at a minimum, might include: • who collects, counts, records, and deposits all monies • who is part of the counting team (not less than two non-family members should count and verify offerings (258.4a) distribution on contribution records authorization process for purchases check signing policy bank reconciliation


• • • •


2010 Missouri Conference Journal F-17


Rules & Policies


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