GCFA Releases Updated Local Church Audit Guide to Support Financial Accountability and Stewardship
Fifth edition offers practical tools to help congregations strengthen financial oversight and protect ministry resources
NASHVILLE, Tenn. – The General Council on Finance and Administration (GCFA) has released the fifth edition of its Local Church Audit Guide, a fully updated resource designed to help United Methodist congregations strengthen financial accountability, improve internal controls, and fulfill audit responsibilities outlined in The Book of Discipline.
Designed for churches of all sizes, the guide offers practical recommendations for financial oversight, reporting, and audit procedures. The updated edition helps pastors, finance committees, treasurers, and those conducting local church audits approach their responsibilities with greater clarity and confidence.
“Financial accountability is an expression of our faith and our responsibility to care for the resources entrusted to the Church,” said Caitlin Congdon, GCFA’s General Secretary. “This updated guide gives congregations practical tools to protect those resources, support the people who manage them, and build trust within their communities. Our goal is to help church leaders approach the audit process with confidence and keep their focus on ministry.”
The fifth edition addresses questions and challenges that arise as churches manage financial responsibilities, including electronic transactions and funds designated for specific purposes. Highlights include:
Updated audit recommendations to help congregations review financial records and practices.
Expanded internal controls guidance to strengthen oversight and protect church resources and the people who handle them.
Clarification around electronic payments to support accountability as financial practices evolve.
Enhanced guidance on restricted funds to help churches manage resources entrusted to them for specific purposes.
A practical checklist and frequently asked questions to help leaders organize their review and work through common concerns.
Regular financial reviews provide an opportunity to identify gaps, improve procedures, and reinforce shared responsibility for the congregation’s financial health. Clear processes also support continuity when staff or volunteer leadership changes, helping incoming leaders understand how church funds are received, managed, and reported.
GCFA encourages congregations to share the updated guide with those responsible for financial administration and audit oversight and use it as a resource when preparing for their next local church audit.
The fifth edition of the Local Church Audit Guide is available for download on GCFA’s website.
About GCFA
The General Council on Finance and Administration is an agency of The United Methodist Church that supports the Church’s ministry through financial and administrative services, guidance, and resources. Learn more at gcfa.org.
