Church Audit Forms and Policies

There are  Church Audit Forms such as the Church Annual Internal Audit Checklist Form and the Church Annual Accessibility Audit Checklist Form along with the Audit Policies and Procedures samples available below free to download, customize and print for your church administrative office...

None of us want to ever think that the misuse of church funds or embezzlement could ever happen in our very own church but truth is it can happen. It happens in some churches on a small scale by who they thought was trusted employees or volunteers working for the church.

Misuse of church funds normally happens due to inadequate internal controls in the church accounting system. This is why internal audits are extremely important along with the church audit forms for churches and other organizations.

The Annual Internal Audit Checklist Guidelines (Sample) below includes:

• Date Form Completed and a Checklist below to answer Yes, No or N/A and Explain "No" Answers
  
• Financial Statements - Are monthly financial statements prepared on a timely basis and submitted to the church board or appropriate person or committee? (See rest of financial statements in the form below.)
  
• Cash Receipts - General:  Are cash handling procedures in writing? (See rest of cash receipts in the form below.)
• Donation Records/Receipting - Are individual donor records kept as a basis to provide donor acknowledgements for all contributions? (See rest of donation records/receipting in the form below.)
• Cash Disbursements - Are all disbursements paid by check except for minor expenditures paid through the petty cash fund? (See rest of cash disbursements in the form below.)
• Petty Cash Funds -  Is a petty cash fund used for disbursements of a small amount? If so, is the fund periodically reconciled and replenished based on proper documentation of the cash expenditures? (See rest of petty cash funds in the form below.)
• Bank Statement Reconciliation - Are written bank reconciliations prepared on a timely basis? Test the reconciliations for the last month in the fiscal year. Trace transactions between the bank and the books for completeness and timeliness. (See rest of bank statement reconciliation in the form below.)
• Savings and Investment Accounts - Are all savings and investment accounts recorded in the financial records? Compare monthly statements to the books. (See rest of savings and investment accounts in the form below.)
• Land, Buildings and Equipment Records - Are there detailed records of land, buildings and equipment including date acquired, description and cost of fair market value of date of acquisition? (See rest of land, buildings...in the form below.)
• Accounts Payable - Is there a schedule of unpaid invoices including vendor name, invoice date and due date? (See rest of accounts payable in the form below.)
• Insurance Policies - Is there a schedule of insurance coverage in force? Reflect effective and expiration dates, kind and classification of coverage, maximum amounts of each coverage, premiums and terms of payment. (See rest of insurance policies in the form below.)
• Amortization of Debt - Is there a schedule of debit such as mortgages and notes? (See rest of amortization of debt in the form below.)
• Securities and Other Negotiable Documents - Does the organization own any marketable securities or bonds? If so, are they kept in a safety deposit box? (See rest of securities and...in the form below.)
• Personal Matters - Does the organization maintain the following documents? Applications for Employment, W-4 Forms for Each Employee, Personnel Files, Performance Appraisal and Evaluation Forms, Employee Handbook and Immigration I-9 Form
  (See rest of personal matters in the form below.)
• Federal Reporting Obligations- Does the organization file on a timely basis...(See rest of federal reporting obligations in the form below.)
• Goals for Annual Internal Audit for the Upcoming Year and Target Date Request consultation from [Name of Internal Audit Committee] Comments
• Signature of Pastor and Trustees Chair
• Form Completed By and Their Contact Information
• Contact Person for Church and Their Contact Information
• Revised Date
  

Church Annual Accessibility Audit Checklist Form

Church Annual Internal Audit Checklist Form

Audit Policies and Procedures

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