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" The Implementation of Effective Internal Controls in the District Affiliated Churches of the Northern Missouri District Council of the Assemblies of God "
McDonald, Paul R.
Detrick, Don
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Latin Dissertation
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| Language of Document
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English
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| Record Number
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1106184
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| Doc. No
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TLpq2378936270
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| Main Entry
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Detrick, Don
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McDonald, Paul R.
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| Title & Author
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The Implementation of Effective Internal Controls in the District Affiliated Churches of the Northern Missouri District Council of the Assemblies of God\ McDonald, Paul R.Detrick, Don
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| College
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Assemblies of God Theological Seminary
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| Date
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2020
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| student score
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2020
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| Degree
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D.Min.
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| Page No
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347
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| Abstract
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Under the oversight of the Northern Missouri District Council of the Assemblies of God, all dependent District Affiliated Churches (DAC) are required to submit quarterly financial reports. However, financial accountability and reporting to the District Office is often inconsistent, inaccurate, and unsubstantiated. District Affiliated Churches with poor financial internal controls are vulnerable to fraud and at risk of permanent damage to the reputation of the pastor and congregation. In response to the inadequate financial reporting to the district and the concern over weak internal controls, the District Council in session passed a resolution requiring all District Affiliated Churches to secure and maintain a software accounting system through the district’s authorized provider. This project provided two identical eight-hour weekend seminars designed specifically for District Affiliated Church pastors and spouses, and their treasurers (or other church leaders). Analysis of the pretest and posttest questionnaire data indicated that the seminar enabled participants to more adequately define biblical stewardship. Furthermore, they grew in their understanding of the importance of financial internal control systems and learned how to use a software accounting system to ensure consistent fiscal reporting to the district, thereby enhancing transparency and accountability. This project can serve as a resource for other Assemblies of God pastors, districts, and other denominations as it affirms the importance of efficient and effective internal control systems in the local church.
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Accounting
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Business administration
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Religious education
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