Financial Review Procedures for Churches

The Manual of the Church of the Nazarene (paragraph 129.23) provides guidance for local churches with respect to finances and for the annual audit of the church’s finances.

Note that the Manual requires an annual audit but does not propose specific procedures. For this reason, There is a document that you can download below to assist the local church with this important stewardship responsibility.

As a rule, larger churches with multiple funds will utilize the services of a professional accountant. Smaller churches with simpler financial systems may also utilize the services of a professional accountant. However, this document will provide basic guidelines for churches to conduct their own annual financial audits utilizing qualified church members who are not related to those who handle funds on behalf of the church.

However, if any impropriety or irregularity is suspected, the local church would be well advised to seek the services of a Certified Public Accountant immediately. In this regard, the district should be notified as well.

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