Churchgoers wonder sometimes what an auditor is about (see The Auditor Resigns). Some in fact have no idea. The auditor is a specially qualified (and registered) person who carefully surveys a Church's finances once a year, then issues a statement that everything checks out. The auditor's statement (in the Congregational Church) is submitted to the assembled Church, then signed and handed back to the auditor. It is called an "audit" -- and a definition of a Church audit: "An official inspection of a Church's accounts, by an independent body." OBSERVATION: It is the foundations, so to speak.