Through sometimes hard experience, here is what I would advise every minister to do, to ensure that a Church's finances are sound. In a Congregational Church, an independent check by the members, or representative of the members, should be included:
• View the original bank statements, investments, et ceteraOBSERVATION: With well designed finances, this would all be laid out simply. One wouldn't need to go searching for it. For example, minutes would list resolutions re transactions separately. An "independent check" would exclude finance officers.
• View the audit, verify the auditor
• View the bank mandate
• View the Church's resolutions re transactions
• View the Church's financial statements
• View the accounts files
• View the lease agreements, and sub-lease agreements
• View the procedures for handling money
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