Reports. Reports shall be given at the annual church meeting by the pastor (515.7), the Sunday School and Discipleship Ministries International (SDMI) superintendent (146.6), the president of the Nazarene Youth International (151.4), the president of the Nazarene Missions International (153.2), the deaconesses (507), the local ministers (529.1), the secretary (135.2), and the treasurer (136.5) of the church board.
Index: treasurer
128
Meetings. The church board takes office at the beginning of the church year and shall have at least a bimonthly meeting and shall meet specially when called by the pastor or district superintendent. The church board secretary shall call a special meeting of the board only with the approval of the pastor, or the district superintendent when there is no pastor. Between the annual church meeting and the beginning of the church year, the newly elected church board may meet for organization purposes, at which time it shall elect a church board secretary and a church treasurer as provided hereafter and any other officer that it shall be their duty to elect. (129.19–130)
129.20
To elect a treasurer from among the church membership who meets the qualifications for church officers as specified in paragraph 34. Such election shall be held at the first meeting of the new board. The individual so elected shall serve until the close of the church year and until a successor has been elected and qualified, and has voting privileges only if elected to the church board at a duly-called meeting of the members of the congregation. No member of the pastor’s immediate family (spouse, children, siblings, parents) can serve as the local church treasurer without the approval of the district superintendent and the District Advisory Board. (34, 113.7–113.8, 113.11, 128, 136.1–136.6)
129.23
To appoint an auditing committee or a committee of independent examiners, or such other qualified persons, that shall audit or examine, to at least the minimum standard required by national or state law if applicable, or other recognized professional standards, at least annually, the financial records of the treasurer of the church, the Nazarene Youth International (NYI), the Sunday School and Discipleship Ministries International (SDMI) Board, Nazarene childcare/schools (birth through secondary), and any other financial records of the church. The pastor shall have access to all records of the local church.
136
136.1
To receive all moneys not otherwise provided for, and disburse the same only on order of the church board. (129.21)
136.2
To make monthly remittances of all district funds to the district treasurer, and of all general funds to the general treasurer through the appropriate office, except as otherwise provided. (515.9)
136.3
To keep a correct book record of all funds received and disbursed. (129.21)
136.4
To present a detailed monthly financial report for distribution to the church board. (129.21)