"中英對照/總會大會/2018上/Church Auditing Department Report, 2017" 修訂間的差異

於 2018年5月2日 (三) 03:17 的修訂

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大考中心六級以內用字 %，大考中心六級以外用字 %，教會用字 %。

本文

英文連結中文連結

1 Dear Brethren: As directed by revelation in section 120 of the Doctrine and Covenants, the Council on the Disposition of the Tithes—composed of the First Presidency, the Quorum of the Twelve Apostles, and the Presiding Bishopric—authorizes the expenditure of Church funds.

1 親愛的弟兄們：按照教義和聖約第120篇的啟示所指示的，總會會長團、十二使徒定額組及總主教團組成什一奉獻處理議會，負責核准教會經費的支出。

2 Church entities disburse funds in accordance with approved budgets, policies, and procedures.

2 教會各部門單位遵照經核准的預算及教會政策和程序，支付各項經費。

3 Church Auditing, which consists of credentialed professionals and is independent of all other Church departments, has responsibility to perform audits for the purpose of providing reasonable assurance regarding contributions received, expenditures made, and safeguarding of Church assets.

3 教會的稽核獨立於教會其他部門，由合格的專業人員組成，負責執行稽核，以針對捐獻收入、開支和保障教會資產，提供合理保證。

4 Based upon audits performed, Church Auditing is of the opinion that, in all material respects, contributions received, expenditures made, and assets of the Church for the year 2017 have been recorded and administered in accordance with approved Church budgets, policies, and accounting practices.

4 根據所作的稽核，教會稽核認為，教會2017年度在所有重要層面、各項捐獻收入、開支及資產的紀錄和管理，都符合經核准的預算、教會政策與會計常規。

5 The Church follows the practices taught to its members of living within a budget, avoiding debt, and saving against a time of need.

5 教會遵循對其成員教導的一切常規：不超出預算、避免負債，以及建立存款以備不時之需。

6 Respectfully submitted,

6 謹呈

7 Church Auditing Department

7 教會稽核部門

8 Kevin R. Jergensen

8 凱文·傑根森

9 Managing Director

9 總經理

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