1992 Book of Discipline: ¶ 2511

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Section III. Audits and Bonding of Church Officers

2511. All persons holding trust funds, securities, or moneys of any kind belonging to the General, jurisdictional, annual, or provisional annual conferences or to organizations under the control of the General, jurisdictional, annual, or provisional annual conferences shall be bonded by a reliable company in such good and sufficient sum as the conference may direct. The accounts of such persons shall be audited at least annually by a recognized public or certified public accountant. A report to an annual conference containing a financial statement which the Discipline requires to be audited shall not be approved until the audit is made and the financial statement is shown to be correct. Other parts of the report may be approved pending such audit.

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1992 Book of Discipline: ¶ 2511
1996 United Methodist General Conference