Ministry Business Administration Self Exam 0923-03 ZZfwi

                     TO:   All Interested Onliners                                                                                  FROM: Jim Bramer. Retired CPA-Audtor
                                                                                                                                                           FILE:  0923-03/fwi

                     RE:  Ministry Business Administration Self Exam                                          Originated in February 2003                                                                                    

    "Today's "Ax to Grind"   

        In recent months  I have been participating in , or the
Church Admin Yahoo Group, where I  am learning a great deal about Church Business Administration (CBA) matters.    On  you will find that our primary mission is to provide self helps to the Ministry Finance Team (MFTeam) of smaller Evangelical Ministries. As a retired CPA-Auditor, I obviously emphasize finance matters.

        But in today's  "Ax to Grind"  effort I want to spread my wings some and pursue a larger area which I will call Ministry Business Administration (MinBA) matters. Topics cover the management of tangible resources like:

  • Property (Buildings and Equipment)

  • People (Staff/Personnel/Human Resources)

  • Money (Finance and Management/Accounting for Special Funds/Budget constraints) 

  • Risk and Exposure Issues

  • Computer Systems (It seems that there is a Computer Monitor on/near virtually every Staffer's desk).       

        The following is structured so that members of your Board can independently go through the list below with a Flagable  effort in mind.   Obviously, the result of this Self Exam should be that the entire Board agrees that there is a problem (as indicated by any of the following Red Flags, of course) and then they decide how to correct it.






>> Facility Management (Land, Bldgs and Equipt)

Policy and Procedures in writing

Scheduling or Facility Use

Maintenance and/or Upkeep

Vehicle supervision and management

Equipment accountability; Inventory  - See Here

Keys Management

Grounds Mgt - gardening/lawn/snow/roads-streets

Personal use of Equipment and Facilities

Kitchen use expectations

Construction matters, when applicable

Please ID_________________________________

>> Personnel Management (1)

Employee Handbooks/Written Policies etc

Clergy tax matters - please Go Here

College Tuition Assistance to applicable Staffers

Earnings and Payroll tax accounting/reporting

State and Federal Human Relations compliance Issues

Applicable forms and background checks

Medical Insurance Benefits

Pension/Retirement Benefits

Performance review for non pastoral staff

Keeping of Personnel records and retention, etc.

Applicable FLSA and/or COBRA Issues
State and Federal Unemployment Issues

Please ID _____________________________________

>> Finance Management - Click here for more info on our web site

Written Policies and Procedures - See  0081

Purchasing and Credit Card Issues - See  0114

Budget etc - See  0011

Computer Accounting systems - See 0601

Fiscal Internal Controls - See  0039

Audits - internal and external - See 0003

Donation and/or Pledge acctg -- see 0021

Record Retention Issues -  See  0082

Personal Finance Helps  - See  4011

After October 2009 -- See WebBOOK re Ministry Finances

Please ID __________________________

>> Management of Risks/Exposure

Appropriate Insurance/protection

Bonds coverage

Insurance record keeping & Related  - See  0073

Personal injury lawsuits

Management and Board member exposure

Please ID ___________________________

>> Use of Computer System Resources (2)

Applic Hardware/Software & overall use as tools - 0943

Security and/or Backups

Email - internal and external

Church Software (CMS) system - or equivalent

Word Processing

Database Management

Effective use of Spreadsheets

Internal Drive Issues, etc.
Utilization of Internet Resources - See 0175

This Ministry's Web Site

After June 2010 -- See WebBOOK re being Internet Friendly

Please ID _____________________________

        Please Go Here  where you will find a means of assigning responsibilities re "Property,  People,  Money and  Computers "  to the appropriate entity within your Ministry   

K E E P   L O O K I N G   U P !!

       CLICK HERE  for a list of of our "For What it is Worth" Editorials or Online documents.

UPTD: June 08, 2012