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Stake Audit Committee Training and strengthen priesthood leaders and clerks. Stake Stake Audit Committee audit committees play a key role in accomplishing these same objectives as they learn and perform their This document outlines the purpose, organization, du- duties and function as a council. ties, and accountability of the stake audit committee. President M. Russell Ballard, speaking of the impor- Note: In this document, the terms stake president, tance of committees and councils in the Church, said: stake auditor, and stake clerk refer also to the same “God, the Master Organizer, has inspired a creation of a positions in districts and missions. The termstake system of committees and councils. If understood and audit committee refers also to district and mission au- put to proper use, this system will decrease the burden dit committees. The termclerk refers to clerks and to on all individual leaders and will extend the reach and assistant clerks assigned to help with financial record the impact of their ministry through the combined help keeping. The termunit leader refers to the bishop, of others” (“Counseling with Our Councils,” Ensign, May branch president, stake president, or district presi- 1994, 24). dent. The termstake refers also to districts. The term For the stake audit committee to be truly effective, its ward refers also to branches. members must work together. The committee chair- man or a committee member should not try to do all of 1. PURPOSE the work alone. Acting alone diminishes the benefits, The stake president makes sure that all Church funds power, and blessings that are available when a unified are handled properly and are accounted for according stake audit committee counsels and works together. to Church financial instructions (seeGeneral Handbook: Serving in The Church of Jesus Christ of Latter-day Saints, 2. ORGANIZATION 34.6, ChurchofJesusChrist.org). He also makes sure The stake president forms a stake audit committee that unit leaders and clerks learn their duties regarding consisting of one of his counselors as the committee finances and that they follow Church financial poli- chairman and two other stake members who under- cies and procedures (see General Handbook, 34.2.1). stand or can be trained in financial matters. These He organizes a stake audit committee to assist him brothers or sisters should hold current temple recom- in fulfilling these responsibilities. The stake audit mends. The committee chairman should not nor- committee identifies, evaluates, and addresses stake mally sign checks or payment approval forms or be financial risks—especially risks of misuse of Church otherwise involved in stake financial record keeping. funds. The stake audit committee makes sure that unit Committee members should not be stake auditors leaders and clerks follow Church financial policies and and should not perform stake or ward financial record procedures. keeping. (See General Handbook, 34.9.1.) The First Presidency established area audit committees to safeguard sacred funds, ensure their proper use, 3. DUTIES Three stake audit committee meetings each audit cycle The stake audit committee has four principal duties: and some individual work by each committee member are generally necessary to accomplish the commit- 1. Manage the financial audit process. tee’s duties. Where travel is difficult or costly, area and 2. Train stake auditors. local leaders may choose to hold one or more of these meetings by video or telephone conference call. Where 3. Oversee other stake financial training. telephone, internet, or other communication resources 4. Counsel together to identify, evaluate, and address are inadequate, other adaptation may be required. financial risks within the stake. Confidentiality should be stressed in all stake audit com- mittee meetings. 3.1 Manage the Financial Audit Process The stake audit committee manages the financial audit FIRST MEETING—AUDIT PLANNING process by: To prepare to have thorough audits submitted on time, the stake audit committee holds an audit planning 1. Properly preparing stake auditors to conduct meeting at least one or two weeks before audits begin thorough, accurate, and timely audits. Stake (before January 15 and July 15). This meeting includes auditors receive regular training to make sure the stake audit committee, stake auditors, stake clerk, they understand Church financial policies and and assistant stake clerk assigned to finances. procedures, the intent of each audit question, and how to address all identified risks for each Agenda items for this meeting may include the follow- unit they audit. (See “3.2 Train Stake Auditors” ing actions: later in this document). • Give auditors their assignments. 2. Overseeing the quality of the audits per- • Train auditors. formed. The stake audit committee reviews each completed audit for thoroughness and accuracy • Review audit questions and their accompanying and to determine if all financial risks are being instructions. Use the Practice Audit tool in LUFAS addressed. The committee should require correc- for an effective review of the audit questions. tions to the audit when needed. • Review LUFAS release notes for changes or 3. Overseeing the quality of corrective actions. upgrades. The stake audit committee reviews each corrective • Review previous audit results to assess any risks action and evaluates its effectiveness in resolving or weaknesses that may need additional attention the audit exception, including its effectiveness in in the current audits. eliminating the root cause of the exception. The • Review repeated audit exceptions and discuss committee works with ward and stake leaders to what additional testing may be required in this revise corrective actions when needed. audit period to make sure that previous corrective There are two audit cycles each year. Year-end audits can actions were effective. be started January 15, should be submitted by March 15, • Evaluate units with a history of no audit excep- and cover transactions from July 1 through December tions. A long history of no exceptions is unlikely if 31 of the previous year. Midyear audits can be started audits are thorough. July 15, should be submitted by September 15, and cover • Notify auditors of leadership changes such as a transactions from January 1 through June 30 of the new counselor in the bishopric or a new clerk. current year. Leadership changes may prompt the auditor to Audits are conducted using either the online Local test some transactions more thoroughly. Unit Financial Auditing System (LUFAS) or paper forms printed from LUFAS. 2 • Discuss stake policies or previous stake audit com- October for midyear audits. The purposes of the meet- mittee decisions that may affect how the auditors ing are to assess and improve audit quality and to eval- perform their testing. uate and address financial risks. Only the chairman and the members of the stake audit committee attend this meeting. This is a time for candid discussion of all as- SECOND MEETING—AUDIT REVIEW pects of the stake’s auditing process and financial risks. The stake audit committee holds an audit review (See “3.4 Counsel Together to Identify, Evaluate, and meeting after the audits have been signed by the unit Address Stake Financial Risks” later in this document.) leader but before the stake audit committee chairman signs them. This meeting is held in early March for Agenda items for this meeting may include the follow- year-end audits and in early September for midyear ing actions: audits. Completing the audits by the end of February • Review and follow up on assignments given in the for year-end audits and the end of August for midyear audit review meeting. audits gives the stake audit committee 15 days to review the audits. • Determine whether corrective actions have been adequately completed. The audit review meeting includes the stake audit com- mittee, stake auditors, stake clerk, and assistant stake • If a corrective action seems ineffective in resolving clerk assigned to finances. The purpose of the meeting an audit exception, discuss alternative solutions is to review the audit results and counsel together on and make assignments. each audit exception. The stake audit committee deter- • Review the quality of the audits to determine what mines the effectiveness of each corrective action and additional training may be needed for stake audi- recommends improvements to corrective actions if tors, unit leaders, or clerks. needed. The audit committee chairman or an assigned • Discuss and document any changes with people, committee member should ask the unit leader to revise assignments, or processes that need to be made a corrective action if it is weak or does not correct the for the next audit cycle. root cause of the problem. This is an important part of • Assess risks—especially risks of Church funds the committee’s duty to identify and address risks. being misused—and determine how to reduce While reviewing audit exceptions and corrective these risks. actions, the members of the stake audit committee When the stake audit committee chairman is satisfied counsel together to determine what financial training that an audit exception has been resolved, he marks it is needed, who would benefit from additional training, as resolved in LUFAS. and who would be best suited to provide the training. If all audits can be effectively reviewed using the audit re- 3.2 Train Stake Auditors view tools in LUFAS, this meeting may not be necessary. The stake audit committee regularly trains all stake When the stake audit committee chairman signs an auditors to make sure they understand: audit, his signature affirms that he and the commit- tee members have reviewed and approved the unit’s 1. The purpose and process of audits. planned corrective actions and that he will follow up 2. Church financial policies and procedures. to make sure the corrective actions are completed 3. Their roles as stake auditors and their responsi- and reported. bility to conduct all audits in the spirit of love and under the direction of the Holy Ghost.
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