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Purpose

To certify that accounts representing First Parish Church funds are accurate.

Responsibilities

  1. To know and understand the accounting systems used for First Parish Church accounts.
  2. To review accounts as submitted by the Treasurer and the Treasurer of the First Parish Cemetery on an annual basis.
  3. To identify discrepancies and possible errors and ensure they are corrected.
  4. To submit an annual audit report for presentation at the annual meeting.
  5. To utilize the Church Audit Guide and make sure the treasurers of the various accounts have a copy of the “Guidelines for Treasurers” material.

Membership

The three members of this committee are known as Auditors of Accounts. They are nominated by the Nominating Committee for a term of three years, one each year, and are not again eligible for re-election until after one year, unless the Nominating Committee is unable to present a new candidate for the office. The committee is chaired by the Auditor -- an elected position of First Parish Church.

The actual work of the Auditors of Accounts is done as individuals, at times of their own choosing, but usually in the church offices.

A single meeting of the full committee is held once a year, usually just prior to the February annual meeting.