Stewardship & Administration

STEWARDSHIP & ADMINISTRATION …“Stewardship expresses our obedience regarding the administration of everything God has placed under our control.” (

ACTS III will provide an on-site Consultation for evaluation and diagnostic check-up review of your current framework.   We also conduct Ministry Audits for a more thorough and complete review of Stewardship & Administration responsibilities.

ACTS III can provide either a Consultation session, or a Ministry Audit to meet your specific needs.



A Ministry Audit is an independent evaluation of the financial reports and records and the best practice controls of a ministry/church by a qualified, disinterested (not subject to control or influence by anyone who has responsibility for the financial accounts and records of the ministry/church) person or persons for the purpose of reasonably verifying the reliability of financial reporting, determining whether assets are being safeguarded, and whether the law, local ministry/church government, policies and procedures are in compliance.



  • to protect the persons the ministry/church selects to offices of financial responsibility from unwarranted charges of careless or improper handling of funds;
  • to build the trust and confidence of the financial supporters of the ministry/church in the way their money is being accounted for (trust and confidence lead to improved patterns of financial support);
  • to set habits of fiscal responsibility to assure that when there is turnover in personnel there will be continuity in accountability and nothing will fall through the cracks;
  • to assure that gifts made to the ministry/church with special conditions attached are consistently administered in accordance with the donors’ instructions, and thus let donors know their gifts are used as intended;
  • to provide checks and balances for sums received and expended.


Conducting an audit is not a symbol of distrust . . .

It is a mark of responsibility.

It is a demonstration of good stewardship.

It is a message to local ministry/church donors that you care about their gifts.


Audit Visit

ACTS III representative(s) will conduct an on-site visit (4-8 hrs) to review records and collect applicable, relative data and reports.  At least one representative of the ministry/church who is familiar with the financial reports and records, and has approved access to the information and necessary materials should be available on the date of the audit visit.  ACTS III will provide the final audit report within thirty (30) days of visit.

Audit Report

Audit Report is comprised of (i) Financial, (ii) Payroll and (iii) Internal Controls, and will include a compliance checklist, report of discrepancies if applicable, and suggestions/recommendations where appropriate.  The report is provided to requesting authority of ministry/church only, and total confidentiality is maintained at all times.

Fees / Charges

Auditor charges . . .  $800 –includes on-site visit (4-8 hrs) and audit report; plus,

Travel expense . . .  mileage & per diem at current standard IRS rates.

Payable   . . . . . . . .   $200 deposit to secure contract date; balance due on date of audit visit


Time required for audit depends upon client’s preparation and extent of accounts and records reviewed; generally eight hours is sufficient and maximum amount of time required.  If further time becomes necessary due to discrepancies or other issues to be resolved, additional charges must be pre-approved by ministry representative.