As an added incentive, this season's 2nd XI could enter the record books as the first ever senior Church side to complete the league and cup double following victory over Bacup in the Lancashire Telegraph Cup final earlier in the season.
Please get down and support the team on Sunday - Start time 12.45pm
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we have begun to dream of the 21st century church we see emerging.
Defining internal controls (and their inherent limitations) is an essential starting point. Further, it should be understood that the risk assessment and evaluation process is a major undertaking, likely to extend for many months in view of the increasingly diverse facets and entities comprising the diocesan sphere of control. However, the benefits can be substantial both in obtaining documented reasonable assurances that controls are in place and in preserving an unblemished image in pursuit of the diocese's sacred mission.
Even if internal controls are well designed, they can break down. Personnel may mis-understand instructions or make judgment mistakes or errors due to carelessness, distraction, or fatigue. An accounting department supervisor responsible for investigating exceptions might simply forget or fail to pursue an investigation far enough to be able to make appropriate corrections. Temporary personnel executing control duties for vacationing or sick employees might not perform them correctly. System changes may be implemented before personnel have been trained to react appropriately to signs of incorrect functioning.
In addition to mistakes or misunderstanding, fraud may be perpetrated by individuals who choose to deliberately circumvent the process of internal control. This chapter presents the varieties of fraud, or intentional defalcations, and concludes with examples of fraud committed against the Catholic Church in the United States.
Pervasive in any organization is the possibility of management override. A system of internal control can only be as effective as the people who are assuming ownership of the system's continued functioning. Even in effectively controlled entities those with generally high levels of ethical behavior, integrity, and control consciousness a senior manager might be able to improperly override internal control. It is useful to consider the reasons why override occurs and how it is done.
Management override can occur for any number of reasons some legitimate, others illegitimate with the intent of personal gain or of an enhanced presentation of an entity's financial condition. A manager of a division or unit, or a member of top management, might override the control system to increase reported revenue to cover an unanticipated increase in expenses, to enhance reported earnings to meet unrealistic budgets, to meet revenue or expenditure projections to bolster bonus payouts tied to performance, or to appear to cover violations of debt covenant agreements.
Management override can be carried out in a number of ways, ranging from subtle to egregious. It can be as simple as an inten-tionally misstated journal entry or as egregious as writing one's own termination check for disputed vacation time.
Management's practices of "denial" (not wanting to listen to bad or unexpected news) or "shooting the messenger" result in a form of override that can mask an impending problem. Less obvious override practices include delib-erate misrepresentations to bankers, lawyers, accountants, and vendors, and intentional issuance of false documents such as purchase orders and sales invoices.
The collusive activities of two or more individuals can result in control failures. Individuals acting collectively to perpetrate and conceal an action from detection can alter financial data or other management information in a manner that cannot be identified by the control system. For example, there may be collusion between an employee performing an important control function and a customer, a supplier, or another employee. On a different level, management might collude in circumventing controls so that reported results meet budgets or fundraising goals.
Lapping is one of the most common types of employee fraud. It is the postponement of entries for the collection of receivables to conceal an existing cash shortage. The fraud is perpetrated by a person who records cash in both the cash receipts journal and subsidiary accounts receivable journal. The employee defers the recording of cash receipts from one source and covers the shortage with receipts from another source. The employee must continue to cover the shortage through repeated lapping, replace the stolen money, or find another way to conceal the shortage.
Theft is the diversion of cash, checks, or other assets before they are recorded by the accounting system of a diocese, parish, school, or other operating entity. It can take the form of removing cash from the collection basket or mail, diverting checks or securities to a branch bank or brokerage account, or even taking for personal use cash or goods donated for corporate purposes.
Accounts Payable Fraud
The employee may falsify payments to real vendors or create phony vendor addresses to which checks are sent. Alternatively, an employee may intentionally overpay an invoice, take the refund from the supplier, and pocket it.
Payroll Ghosts and Unauthorized Pay Charges
Padding the payroll is another common form of fraud. With this, an employee might either keep paying checks for employees after their employment has terminated or add nonexistent employees to the payroll. Unauthorized pay charges and the non-recording of vacations used are frequent occurrences when there are not ongoing monitoring mechanisms or procedures in place.
An employee may take bribes or kickbacks from vendors and suppliers. This is very difficult to detect, since there are no records; the deals are usually made in cash. However, price comparisons can help detect kickback situations, because vendors involved in these schemes charge more to help "finance" the illegal payments and also to increase their profit.
Supplies or Inventory Fraud
The employee uses the organization's money to place a phony order or to order more than the organization needs; or the employee simply absconds with inventory from a store or other storage locations. The merchandise is then sold or kept for the employee's gain.
Other Fraudulent Activities
Other fraudulent activities include all types of petty or small thefts. These include submitting phony invoices, inflating reimbursable personal expense items, misappropriating petty cash, or using diocesan tax identification numbers for sales tax exemptions on personal purchases. Although the amounts stolen are relatively small with these activities, they may be the most common types of employee fraud.
Breakdowns in internal controls do occur, both intentionally and unintentionally. It is the intentional error or fraud that worries those in leadership positions.
Information supplied by the Federal Bureau of Investigation reveals the following statistics regarding incidents of fraud.
ECM abbreviation stands for Emerging Church Movement
Historical and biblical answers to this question about the world's New Year's day. A video of related interest is also available:
When is the Chinese New Year? What are its origins? Should Christians observe it?
suggests that Valentine's Day is good for Christians to observe. Is this true? There is also a YouTube titled A more detailed sermon is available and titled .
Is Mardi Gras Christian? Do you know that in Bolivia the carnival/Mardi Gras time is part of a celebration known as the Devil’s Carnival? Where did it come from? There is also a related YouTube video
When did it originate? What about Ash Wednesday? If you observe them, do you know why? Here is an old, by somewhat related, article in the Spanish language by Dr. Hoeh: Here is a link to a related sermon:
The Book of Esther tells of a holiday called Purim that the Jews use as a celebration over parts of an ancient Persian empire. Some believe that it has modern parallels.
Should non-Catholics observe a Catholic holiday? What did Patrick write and stand for? A related video is also available: How long are three days and three nights? Was Palm Sunday on a Saturday? Did Jesus die on "Good Friday"? Was the resurrection on Sunday? Do you really know? Who determined the date of Easter? (Here is a related link in Spanish/: )
If not, when did this happen? Where did Easter come from? What do scholars and the Bible reveal? Here is a link to a video titled
This is observed in parts of Europe April 30th-May 1st. Though named after a Catholic saint, it tends to be like Halloween.
Millions observe May 13th, but do not realize the truth about what was seen then.
Milvian Bridge Day and St. Jude's day are observed by some on October 28. Yet, do these two events point to a contradiction?
Here are some historical and biblical insight on this question. There are many cultures that have celebrations and observances that are similar to some associated with Halloween. What did the Druids do? Is Halloween one of the most important holidays for Satanists? Do the Japanese, Indians, and Chinese have any practices that are similar to some associated with Halloween? Does the Bible endorse or condemn practices that are associated with Halloween?
When did "All Saints Day" and the "Day of the Dead" begin? "What about All Soul's Day"?
Is this American holiday appropriate? Why or why not? A sermon related to giving thanks is also available: .
December 6th is observed by some in Nicholas' honor. Was he fat or jolly as Santa Claus is portrayed?
cember 8th is observed by Rome for this. But did early Christians observe it?
Originally a Jewish national holiday, has Hanukkah morphed into a Jewish Christmas? Does it hold hidden secrets to prophecy? Here is a related video: .
In Canada there is a '12 days of Christmas' celebration involving Mummers. In Philadelphia, a parade is held on New Years. Does this come from the Bible or where?
Was Jesus born in a below ground cave? Was Jesus born below the "Church of the Nativity"? Were the wise men there?
Was Jesus born then? If not, why December 25? Here is the article translated into Mandarin Chinese .
Is keeping Christmas acceptable for true Christians? What are some scriptures to consider?
Do you know what the Catholic Church says were the original Christian holy days? Was Christmas among them? Is December 25th Jesus' birthday or that of the sun god? Here is a link to a related sermon:
Did biblical era Jews celebrate birthdays? Who originally celebrated birthdays? When did many that profess Christ begin birthday celebrations?
Was Sunday observed by the apostolic and true post-apostolic Christians? Who clearly endorsed Sunday? What relevance is the first or the "eighth" day? A related sermon is also available:
Evangelical radio and the rise of the electronic church, ..
is actually a brand name to a company, though many companies in the marketplace use the term 'giving kiosk' as service options. You may place an electronic kiosk, or kiosks in the narthex, fellowship hall or anywhere in your church. Imagine a sleeker, more personable looking ATM. People are able to use their debit or credit cards to give on a weekly, recurring or event basis. The systems can cost you a minimum of $1000 to approximately $5000 for a single kiosk machine, so the onset is more than some of the online options. The data from Giving Kiosk states that the increase in giving will pay for the set up costs within a month or two of use. Similar to EasyTithe and SecureGive, Giving Kiosk has added features to provide you a website portal where members have their own login and account information.