1. Document Organization

2. Documents Organization
Permanent Records Binder

3. Management’s (Treasurer/Church) Responsibility
Management is responsible for the preparation and presentation of the financial records in compliance with standards set by the Florida Conference of Seventh-day Adventists. This includes the design, implementation, and maintenance of internal controls relevant to the preparation and fair presentation of financial records that are free from material misstatements, whether due to fraud or error.

4. Auditor’s Responsibility
The Auditor’s responsibility is to conduct their review in compliance with standards set by the Florida Conference of Seventh- day Adventists. Those standards require that we plan and perform the review to obtain reasonable assurance about whether the financial records are free from material misstatement.

5. Bank Statements and Reconciliations
Keep the bank statements together with the reconciliation in a separate folder. Discard after 6 years

6. Monthly Folders for Backup Documentation (Receipts)
Keep a monthly folder for backup documentation for every disbursement (payment) made from every bank account. These may include, but not limited to:
Receipts from stores
Board Minutes approving a payment to an individual.
Receipt from individuals paid for services performed at the church or school.
Invoices
Payroll – Time Sheets
Discard after 6 years

7. Permanent Records Folder
Keep a permanent records folder for:
Form 1096 and 1099’s issued for the year.
Insurance documentation for Church and vehicles
Renter’s Liability Insurance when renting the church premises.
Music License
Tax Exempt Certificate
Employer Identification Number (EIN) letter
Payment plan with Conference office
Once the audit is conducted, transfer the permanent records folder documents to the Permanent Reports binder. Keep permanently!

8. Tithe Envelopes
Bundle week tithe envelopes along with the count sheet and the bank deposit slip. Clearly identify the week on the outside of the bundle.
Bundle the four or five weeks of the month together.
Keep in a separate box.
Discard after 3 years

9. Evangelism Report
Submit copies of your Evangelism Report and receipts to the Conference office by the deadline of December 31st.
Keep the original report and original receipts in a separate folder.
Discard after 6 years

10. Church Board Minutes
Keep a separate folder for your Board Meeting Minutes
Keep in Permanent File
(Treasury Copy Only)

11. Permanent Records Binder
Keep all your Financial Reports in a separate binder to keep forever.
Include, at a minimum, the following reports organized by month:
Financial Summary Report
Account Journal
Contributions Report
Add a year tab
Once the audit is completed, add the permanent records folder documents to this binder on a separate year tab after the December tab.
KEEP FOREVER!!!!!

12. Documents Organization
KEEP FOREVER
DO NOT SEND TO AUDITOR
Financial Reports Binder
KEEP FOREVER
Send to Auditor
Permanent Records Folder
DISCARD AFTER 6 YEARS IF ALREADY AUDITED
Monthly Folders – Receipts, Invoices, Etc.
Evangelism Folder
Board Minutes (Treasury Copy only)
Bank Statements and Reconciliations
DISCARD AFTER 3 YEARS IF ALREADY AUDITED
Tithe Envelopes
Permanent Records Binder

13. Keep your Permanent Records
Permanent Records Binder
Do Not Send to Auditor
Send to Auditor

14. Questions? Need more information?
Please feel free to contact your auditor:
Nancy Enriquez-Strassburg
Yolanda Acevedo
Laverne Tavarez