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

                     RE:  Ministry Business Administration Self Exam                                                      Originated in February 2003                                                                                    

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    "Today's "Ax to Grind"   

   
        In recent months  I have been participating in  http://groups.yahoo.com/group/churchadmin/ , or the Church Admin Yahoo Group, where I  am learning a great deal about Church Business Administration (CBA) matters.  Please go to http://www.churchadminpro.com  where you will find a significant new CBA Ministry via Ron Chandler.  Also go to   http://www.nacba.net  for info about the National Assn of CBAers.  Please also see details within  6902  for helpful CBA info via CBA consultant Al Smith. 
        On  www.bcidot.org  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 Relations)

• 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 the Red Flags, of course) and then they decide how to correct it.

		Not
		Applicable	Green	Yellow	Red
>> Facility Management (Land, Buildings and Equipment)
	Policy and Procedures in writing
	Scheduling or Facility Use
	Maintenance and/or Upkeep
	Vehicle supervision and management
	Equipment accountability; Inventory  - See 0033
	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 - see 0016
	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 Issues - See  0114
	Financial reports - Budget etc
	Computer Accounting systems
	Personal use of Credit Cards
	Fiscal Internal Controls - See  0039
	Audits - internal and external
	Donation and/or Pledge accountings/records etc
	Record Retention Issues -  See  0082
	Personal Finance Helps  - See  4011
	Please ID __________________________
>> Management of Risks/Exposure
	Appropriate Insurance/protection
	Bonds coverage
	Insurance record keeping & Related  - See  0073
	Personal injury lawsuits
	Mgt and Board member exposure
	Please ID ___________________________
>> Use of Computer System Resources (2)
	Policies and Procedures in Writing
	Applicable Hardware/Software and overall tools
	Security and/or Backups
	Email - internal and external
	Church Ministry Software (CMS) system - or equivalent
	Word Processing
	Database Management
	Effective use of Spreadsheets
	Internal Drive Issues, etc.
	Effective utilization of Internet Resources - See 0175
	This Ministry's Web Site
	Please ID _____________________________

        Please go to  0098  where you will find a means of assigning responsibilities re "Property,  People,  Money and  Computer Systems"  to the appropriate entity within your Ministry   
 

K E E P   L O O K I N G   U P !!

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UPTD: April 26, 2008

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