The Auditor shall be elected annually at the Annual Meeting of the Church for a one-year term, and may be re-elected for a total of five consecutive terms.

1. Perform the following procedures annually for the Treasurer and Finance Committee combined report and the Collector's Report:

a. Agree deposits per the collector's report to the cash receipts book and bank statements. Agree other deposits per the cash receipts book to the bank statements.

b. Review bank reconciliations to ensure that they have been performed.

c. Agree selected invoices to the cash disbursement journal and to the payment request forms.

d. Compare current year receipts and disbursements per the report to the budget and to the prior year for reasonableness.

e. Agree cash receipts and disbursements per the cash journals to the Treasurer and Finance Committee combined report.

2. Inform the congregation if, in connection with the procedures above matters come to the Auditor's attention that would indicate that the reports presented to the Annual Meeting should be adjusted.