Church Audits

Canon 23 of the Canons of the Diocese of Tennessee requires that all congregations of the diocese submit an annual audit to the Treasurer of the Diocese. This is also required under the provisions of the Canons of the Episcopal Church (I.7.f-g).

Parishes and missions with annual revenues of less than $150,000 may conduct an internal audit. The internal audit may be performed by a committee of the Mission Council or Vestry. The treasurer of the congregation should not serve on this audit committee. Enclosed is an internal control checklist for use by congregations with annual revenues of less than $150,000. If your congregation falls in this category, a copy of your Balance Sheet and Income Statement will be submitted with the checklist.

Parishes and Missions with revenues of more than $150,000 but less than $300,000 may have their financial records reviewed by a certified public accountant or a public accounting firm.  Parishes and Missions with revenue over $300,000 are required to have a full audit performed by an independent certified public accountant.

2015 Church Audit Memo Letter Church Audit Memo

2015 Church Audit Checklist for Revenue under $150,000 Church Audit Checklist