Money & Mission
Volume VIII, Issue 7 - January 3, 2017
Happy New Year!
The start of a new year often brings with it a resolve to do new things, to behave better, to eliminate poor habits, to reach new goals. In this issue, we focus on two years of internal audit reports to call attention to the common findings: those issues that come up repeatedly as our auditors visit ministry units across the Territory. Many of them relate to poor compliance with external laws and regulations that we are required to follow, but as Colonel Lee Graves rightly points out, the call to compliance is not only a call to follow the law, but also to meet biblical standards of stewardship and excellence. The Salvation Army’s Accountability Movement is about ensuring that our systems and policies are fit for purpose; but without proper practice, they are utterly useless. Others may be responsible for developing policies and systems, but all of us are responsible for compliance.
Over the next few months Money & Mission will run several articles to explain the reason for some of the policies for which compliance has been poor.
Internal Audit Findings: A Call to Actions
by Colonel Lee Graves, Chief Secretary
During the two years ended May 31, 2017 the Internal Audit Department conducted 82 routine ministry unit audits (in addition to a number of special purpose audits). The tables below summarize the common findings from these routine audits and the type of unit audited. Unfortunately, none of these findings are new: all have been identified in many prior audits.
It would not be possible for me to overstate the importance of the work undertaken by our internal auditors on behalf of the Territory. Accountability for our stewardship of resources is of paramount importance, calling all of us to the highest practice standards.
Our structure places responsibility for internal audit performance in the chief secretary's office and I am routinely briefed regarding findings. The findings highlighted below are strong indicators that much diligence is yet to be brought to the way in which we practice and comply with the necessarily high bar set.
Our lived demonstration of the Gospel demands that we not only meet, but exceed expectations in areas of external law compliance and internal policies and procedures. I would call all of us to proactive diligence when it comes to our business matters. They are critical to mission effectiveness.
None of us should ever feel that we manage alone in this matter. It is a shared responsibility. Divisional and Territorial resources are ready to support all of us in mitigating risk and coming into full compliance. I implore all of us to give careful attention to practices and controls and to demonstrate leadership by asking for support and assistance when necessary. This is part of the spiritual mantle we all carry. 2 Peter 3:14...."Therefore be diligent to be found by him without spot or blemish and at peace". Thank you for service rendered in an ever increasingly complicated day. Modelling excellence honours the One whose excellence models the pattern to be followed.
Common Findings from Internal Audits
The following table summarizes the most common findings in the two years to May 31, 2017.
Key Dates 2018
For more information...
For more information about the Finance Department, please visit http://salvationist.ca/departments/finance/
Please click on the orange "Follow Money & Mission" button and enter your name and email address. You will then be added to our mailing list.
To unsubscribe, please click on the green "Contact Money & Mission" button and send a message saying "unsubscribe".
Money & Mission Editorial Team
Design Editor & Production Manager:
The Salvation Army Translation Department