Description (according to the Presbytery's Standing Rules)
This Committee shall be composed of a chair, who shall be a Minister or Elder, and three additional
persons, at least one of whom shall be a Minister or Elder. The members and chair of this Committee shall be
nominated by the Presbytery’s Nominating Committee, for election by the Presbytery to three-year terms and
divided into two classes. A quorum shall be a majority of the Committee’s members.
Financial literacy to understand and interpret financial statements, particularly on the part of the chair,
is highly desirable.
The Committee shall meet at least annually, and more often as deemed necessary.
The Committee shall report to the Presbytery through the Council.
The responsibilities of the Audit Committee shall be as follows:
1) To select, each year, an auditor of the Presbytery’s financial records, for recommendation to the
Presbytery, including the cost of the audit;
2) To discuss the scope, timing, and service expectations with the selected auditor, and to be responsive
to audit findings and recommendations;
3) To meet at least annually with the auditor, in executive session, to explore any irregularities, poor
practices, and material differences, and to review conflicts between the auditor and the Presbytery’s Treasurer;
4) To receive the audit report, and to present it to Presbytery for its approval.
Given the fact that an annual financial review, at minimum, is a Constitutional requirement in the
Presbyterian Church (USA), in the event that in any given year an audit may not be completed - for whatever
reason - that fact must be reported to the Presbytery in a timely manner by the Audit Committee.
MEETINGS: This Committee meets once a year, near the beginning of the year, with the Auditor and the Presbytery Treasurer.
Class of 2013:
Elder Hiroshi Muto
Class of 2014:
Mrs. Mary Stevens
Class of 2015:
Elders : Chrisian Christiansen and Stuart Henderson