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Preparation & Procedures Paul B. Nardi, CPA & Brett D. Girard, CPA

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Presentation on theme: "Preparation & Procedures Paul B. Nardi, CPA & Brett D. Girard, CPA"— Presentation transcript:

1 Preparation & Procedures Paul B. Nardi, CPA & Brett D. Girard, CPA
Roman Catholic Diocese of Marquette Common Audit Comments, Preparation & Procedures Presented by: Paul B. Nardi, CPA & Brett D. Girard, CPA May 9, 2017

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3 Common Exam Findings/Issues
Finance Council Frequency of meetings Review of periodic financial statements Statement of financial position (balance sheet) Statement of activities (income statement) Including budget vs. actual Check register Human Resources Personnel files Employee evaluations

4 Common Exam Findings/Issues
Signature Authority Pastor Finance Council member(s) Check Images Bank Statement & Bank Reconciliation Documentation

5 Common Exam Findings/Issues
Tamper-Evident Bags Implementation Procedures Sunday Collection Count Bonuses Paycor Proper Support for Disbursements

6 Exam Preparation and Procedures
Selection/Notification Scheduling Request List On-site Fieldwork/Exit Conference Report/Follow-up

7 Preparation & Procedures Paul B. Nardi, CPA & Brett D. Girard, CPA
Roman Catholic Diocese of Marquette Common Audit Comments, Preparation & Procedures Presented by: Paul B. Nardi, CPA & Brett D. Girard, CPA May 9, 2017

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