Guidelines:

Organization:

The Auditing Committee of the MoArk Association of General Baptists shall be composed of three (3) persons and shall be appointed by the Executive Board, qualified to do an audit of the books of each treasurer who serves the MoArk Association and Presbytery of General Baptists.  A report containing the findings of the Auditing Committee shall be made available at each annual session of the Association.

Members of the Auditing Committee will serve for a period of three years with one person being replaced each year.  NOTE:  To initiate this process of rotating three-year terms, the first committee will be composed of one member serving 3 years, one member serving 2 years, and one member serving one year.

Purpose:

Each Treasurer of the MoArk Association and Presbytery shall present to the Auditing Committee copies of all documents necessary to enable the Auditing Committee to do its work—including, but not limited to the following:

• The Annual Treasurer's Report to the MoArk Association of General Baptists
• All Bank Statements relative to any Checking Accounts, Savings Accounts, or Certificates of Deposit.
• Deposit Slips
• Withdrawal Slips
• Canceled Checks

To provide sufficient time for the Auditing Committee to do its work, each treasurer serving the MoArk Association and Presbytery shall present the annual treasurer's report and all supporting documentation to the Auditing Committee no later than January 30^th.

The Auditing Committee shall provide a copy of its report to the Executive Board of the MoArk Association of General Baptists no later than March 1.

To provide consistency in reporting and to aid the Auditing Committee in its work, each treasurer of the MoArk Association and Presbytery shall operate on a calendar year.