Southwest Region Conference of Seventh-day Adventists
Treasury Job Description
Works with the auditing team to audit financial records of churches and schools within the Southwest Region Conference. The auditor will audit approximately 50 units (i.e., churches and schools) every other year. The auditing function includes a broad overview of the financial matters of the church or school, as well as focused evaluation of practices and procedures in certain key areas, such as internal control. The auditor also is a resource for local treasurers and may need to answer questions about accounting procedures or Conference policy. The auditor must be available year-round to local treasurers and the Conference. The Conference Auditor reports to the Treasurer.
The auditor’s responsibilities include, but are not limited to:
- Reviewing school or church board minutes to ensure that proper record-keeping is occurring and following up on matters listed in the minutes that impact the school or church finances.
- Reviewing financial reports to confirm that all school and church funds are being reported, that the board is regularly reviewing financial reports, and to note any significant items reflected on the financial reports.
- Confirming that internal controls are being followed at the church or school, records are secured, and appropriate backups of records are made.
- Reviewing how cash and non-cash charitable donations are receipted and records of donations are kept. Confirming that monthly offerings are regularly remitted to the Conference and that restricted donations are being handled properly.
- Analyzing banking accounts and confirming that bank reconciliations are performed monthly. Verifying that bank reconciliation balances agree with account and financial reports. Confirming procedures for who has authority to sign bank accounts and procedures for paying invoices.
- Confirming that security measures for the real property and physical property at a location are being followed, such as keeping a record of who holds keys to the building and an up-to-date inventory of major equipment.
- Auditing other areas of church and school practices to make sure that legal obligations are met, and Conference policies are being followed.
- Acting as a resource for local treasurers, including answering questions, advising about appropriate accounting practices, and being present at treasurer training meetings. The auditor also needs to be present at auditor team meetings when scheduled by the Treasury Department.