As stewards of trust, transparency, and donor confidence, Planned Giving and Trust Services (PGTS) departments across the North American Division must adhere to rigorous accreditation standards. One such critical benchmark is Standard 26, which focuses on the review process of the General Conference Auditing Service (GCAS) report.
What the Standard Requires
Standard 26 ensures that the findings of the GCAS audit are given appropriate institutional attention and oversight. It mandates that the GCAS report on PGTS operations must be either:
- Submitted to the Financial Audit Review Committee, which reviews the report and forwards it—along with its comments—to the governing board,
or - Submitted directly to the governing board for review and response.
This process is grounded in NAD Working Policy references SA 05 25 and SA 05 27, reinforcing the need for responsible governance and financial transparency.
Why It Matters
This standard plays a key role in:
- Reinforcing fiduciary accountability for donor funds and trust assets;
- Engaging leadership in the spiritual and operational health of PGTS ministries;
- Improving best practices by identifying and responding to audit findings;
- Building public confidence in the church’s management of long-term and legacy gifts.
A Reminder for Directors and Administrators
As part of the annual audit cycle, PGTS leaders must ensure that GCAS reports are not only received but also processed according to the pathways outlined in Standard 26. This step is vital for maintaining accreditation status and upholding the integrity of our sacred responsibility.
Let’s continue to foster a culture of good governance, compliance, and mission-driven stewardship by faithfully implementing Standard 26 across all our accredited entities.