3. Finance and Stewardship of Auditing Committee

3. Auditing Committee

863. The local board of administration shall be responsible to provide for the annual internal or external auditing of the books of the local church treasurer and of all departmental and auxiliary treasurers, either through the election of an auditing committee or the employment of an auditor. If an auditing committee is used for some or all of the treasuries, it shall consist of one to three persons. A report to certify the results of the annual audit shall be presented to the local board of administration. General regulations concerning committee members are given in 825.