Frequently Asked Questions

Before I Get Started

  • Every Local Spiritual Assembly is required to complete an audit once a year.

  • The Local Spiritual Assembly is ultimately responsible to ensure the annual audit is completed. On behalf of the Assembly, the Treasurer prepares for the annual audit by following these steps:

    ● Online access to the bank account for viewing of paid checks should be available, and deposit tickets that are in order can be bundled with their bank statements.

    ● Bank accounts should be reconciled monthly and reconciliation reports retained indefinitely.

    ● Paid bills should be put in order by date.

    ● Contribution receipts should be in numerical order or viewable in the relevant computer file.

  • The Treasurer maintains records of receipts and disbursements on behalf of the Local Spiritual Assembly. These records are the property of the Assembly and, as such, are available to that body at any time. These records are held in confidence within the institution. No individual is given access to them except with the permission of the Local Spiritual Assembly.

    It is up to the Assembly to select individuals who will maintain the confidential nature of the records they examine as auditors. An audit assures the believers and the Assembly that money is being handled properly. It does not jeopardize the confidentiality of an individual’s contributions.

  • Communities whose annual revenues are $250,000 or more are required to seek the services of professional audit firms to audit their finances. The external audit firm should be carefully selected by the Local Spiritual Assembly, making sure that the audit firm has religious organizations as one of its lines of work. Not all audit firms specialize in religious organizations. Caution also should be taken to make sure that external auditors actually perform a proper audit according to the high standards of the accounting profession and not a bare review.

  • If the auditors find errors, they should report them to the Assembly. It is then the Assembly’s task to decide whether to make an adjusting entry in the books or to investigate the situation further. It is usually best to make a correcting entry for errors of only a few dollars which cannot easily be traced back to their point of origin. It is important, however, for the cash journal’s CASH IN BANK to agree with the bank’s records at the beginning of the new fiscal year. Carrying an error into the next year’s books only complicates matters.

    The Assembly may want to authorize an audit at other times during the year—after a change in Treasurer, for instance. For large communities, the Assembly may hire the services of a qualified Public Accountant. Until your community has a center or other property, it is probably sufficient to appoint two Bahá’ís to audit the financial records.

  • In Version 1 of OAS, you can only create an audit by selecting one of the three fiscal year options for the most recently completed fiscal year 179 B.E. (2022- 2023).

  • Online audits may be accessed only on desktop or laptop computers. The initial version does not support tablets or smartphones.

  • OAS supports only Google Chrome, MS Edge, and Safari.

  • a. You have registered for a Bahá’í

    Online Services Account (BOSA)

    b. You are entering the correct User

    ID, which is your Bahá’í ID*, with or without the leading zeros.

    c. You are entering the correct password.

    *please contact the membership office if you do not have your Bahá’í ID number.

Appointment of Auditors

  • We generally assume that a Bahá’í Treasurer is not only honest, but is capably handling the affairs of the Fund at all times. Though honesty and thoroughness are expected, an audit of the Treasurer’s records protects the Assembly, the believers, and the Treasurer. Furthermore, the audit provides an opportunity for two independent observers to evaluate the Treasurer’s methods and make constructive suggestions for improvement.

    The Assembly should appoint at least two individuals (not necessarily Assembly members) to check the Assembly’s financial records shortly after April 30th each year. The Treasurer should not serve as an auditor, nor should any of his or her family members, but the Treasurer should be available to assist. The auditors should perform the following tasks:

    ● Use the audit procedures provided in the Audit Worksheet which can be downloaded from the Treasurer’s Tools folder.

    ● Check and total all receipts for the year and make sure that the same amount was deposited in the bank and that deposits were made on a timely basis.

    ● Be sure the bills were paid promptly and accurately.

    ● Prepare a statement for the Assembly reporting the results of the audit including suggestions the auditors may have for improving the Treasurer’s system. Use the “sample only” form on the last page of the Audit Procedures as an example of a written report.

    ● Submit the original Audit Worksheet and Auditors Report to: finance@usbnc.org.

  • The new OAS requires appointment of a second auditor to co-sign, even when the LSA appointed auditor happens to be a CPA or accounting professional.

  • OAS will allow the Secretary to be entered (by the Secretary) as an authorized auditor. If your Assembly is comfortable with the Secretary managing the dual roles which require separate inputs and responses, it is acceptable to do so.

  • Individuals who are not currently Bahá’ís cannot be appointed as auditors in the initial version of OAS when using the OAS flow process. For audits done outside of the system and uploaded, an auditor without a Bahá’í Online account can be uploaded by the Secretary through manual entry.

Audit Created Outside of the Online Audit System

  • Audits for Bahá’í Centers, etc. can be added as “Additional Miscellaneous Documents” PRIOR to submission of the audit to the Assembly by the auditors.

  • If the annual audit for your Assembly has already been completed, it may be submitted in its current format. For the Fiscal Year 179 B.E. (2022-2023), Local Assemblies have the option to submit audits through existing methods or by using the new OAS (Online Audit System). If the audit has already been submitted, Assemblies are still encouraged to upload a copy of the completed audit in OAS using the 2nd option "Upload 179 B. E. Audit (Audit Done Outside of System)".

Audit Entry

  • The new OAS is not yet equipped to accommodate such accounts. This capacity is under consideration for a future release.

  • Only Auditors make entries in the new OAS audit e- form.

  • The information that will be entered for the audit in the new OAS is the same as is required by the Excel audit worksheet that has been in use by Local Assemblies.

  • No. It is necessary for the auditors to download the documents from the OAS Document Center for reference.

Audit Process

  • Yes. The Audit must be returned as “OT Requests Input” to the Secretary who sends it to the Auditors using “LSA Requests Input”. New files may be uploaded while in “LSA Requests Input” status. The new documents may be uploaded by the Treasurer or Secretary and the audit must be re-signed by the Auditors and, after approval of the Assembly, be re- submitted to the Office of the Treasurer.

  • Audits that have been completed in OAS for prior years will not be accessible by auditors.

  • Yes, but the first auditor will have to review and re- sign after any changes are made.

  • In the first OAS version, only the Secretary can manage the online audit. An upcoming release for OAS will add other Assembly officers who can perform the Secretary's role and audit duties if needed. In the fiscal year ending in 2023 (only), the option to submit a manually produced audit is another choice.

  • An Assistant Treasurer can perform the same functions as the Treasurer.

  • In OAS the Secretary, the Treasurer & the auditors all have specific functions. The Treasurer has always been a key in guiding the completion of the annual audit and will continue to fulfill that role, but only auditors can make entries in the OAS audit e-form. The LSA members will have increased roles in monitoring, review, and approval of the OAS audit.

Training

  • There are training resources available in the Online Audit System (OAS) or Online Contribution System (OCS) by signing in and clicking on the “Help” icon at the upper right of the page.

  • There are training resources available in OAS which may be accessed at: htps://bahaitreasurer.us/audit

  • Resources will be continuously available online for auditors to become familiar with the new OAS at: htps://bahaitreasurer.us/audit Scroll down to “Online Audit Links”.

  • Yes. Treasurers are encouraged to join all OAS trainings, and every Assembly member and potential auditor will also benefit from participation in these trainings.

Support

  • Online Contributions System (OAS) questions may be sent by email to or communicated via phone at (847) 425-7997. During the time of the "Go Live" rollout there will also be a Chat option.

  • You may find a listing of upcoming webinars with details for registration at: https://bahaitreasurer.us/audit

  • Links may be shared when the recordings are reviewed and edited.

Required Documents

  • No. Version 1 of OAS does not allow auditors to add or exchange documents. Initially, Treasurers / Assistant Treasurers have the primary responsibility to upload documents; Secretaries may also upload documents if needed. The ability for auditors to add documents is under consideration for a future release.

  • A Required Document is designated as required by the Office of the Treasurer. An Optional Document may be uploaded but is not mandatory. All Required Documents must be uploaded.

  • The Secretary can modify "Optional Documents" to be "Required Documents" for an Assembly by using the toggle at the left of each Optional line in the Document Center. Documents that are set as Required Documents by the Office of the Treasurer may not be changed.