[Adopted May 10, 2012; amended Jan. 16, 2014; amended July 19, 2018; amended Feb. 15, 2024; amended June 19, 2025]

The Board will appoint committees to assist the board in its oversight of the congregation’s finances. These committees are charged with nurturing the financial wellbeing of UUCC by ensuring its financial assets are managed responsibly, according to accepted financial practices, and in harmony with our values. The committees work closely with the Treasurer and Administrator, and report to the Board of Trustees quarterly.

Investments and Endowments Committee – Responsibilities:

• Responsibly manages the financial investments of the church and makes recommendations as deemed necessary
• Educates the congregation on financial investing and other related matters

Audit Committee:

The Audit Committee shall be a standing committee of the Board of Trustees. It shall consist of no fewer than three members, who will be appointed by the Board of Trustees for a term of two or three years. The Audit Committee shall report to the Treasurer on a regular basis.

Responsibilities:

• Reviews monthly budget and categories reports, as received from the Administrator.
• Conducts regular internal audits of the church’s financial records.
• Following the review of the internal audit, the Board of Trustees shall every two years evaluate the need for an external review. This external review must be conducted by a qualified, independent auditor not affiliated with the UUCC. The Board will consult with the Committee to determine the scope of the external review. The scope can include a simple review of the church finance system up to a comprehensive audit. Upon authorization by the Board, the Board Treasurer or a designated representative of the Board Treasurer will be responsible for coordinating the external review. The Board of Trustees has the option to authorize an external review at any time other than this biannual evaluation if deemed necessary. This review would follow the same procedure.