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 Parish Audits

The Canons of the Episcopal Church and of the Diocese of Easton require an annual audit of the books of account of all congregations and institutions. The annual audit is to be submitted to the Diocese of Easton, Attn:  Finance Administrator, 314 North Street, Easton, Maryland 21601.  Audits are due in the diocesan office by September 1st of the following year.

While the National Canons require a CPA audit or an Audit Committee following guidelines found in the Manual of Business Methods in Church Affairs, we have added flexibility for our small parishes.

Two Alternative Audit Programs are available for parish use:

a) Parishes with less than $250,000 Operating Income

b) Parishes with greater than or equal to $250,000 Operating Income

Instructions and/or notes are provided to aid in performing the alternative audit programs.

Audit committee members should be independent of the financial operations of the congregation.  The members of the audit committee should include at least one financial expert.  An audit committee may consist of one or more individuals. A typical audit committee has three members.  The actual number of members should be determined by the size and scope of the audit.

A parish may opt to have an audit performed by certified public accountants with certified financial statements and an auditor’s opinion and notes to the statements.  A copy of the CPA’s report is required to be sent to the Diocese.

Congregations eligible for the Alternative Audit Procedures need to send to the Diocese (Attn:  Finance Administrator) the completed and executed audit program form, plus additional pages of notes or recommendations.

Any questions may be directed to:

  • Megan Timms           Finance Administrator            410-822-1919
  • Fred Welsh                Finance Committee Chair       443-994-3403
  • Charles Bohn            Treasurer                                   281-702-0287