The authorization for an audit committee is found in †S11.05 of the synod’s constitution. The Audit Committee is responsible for seeing that an annual audit of the synod’s finances is performed by a licensed CPA firm. The Committee works with the Finance Committee, Synod Treasurer, and synod finance staff together with the CPA to report findings and make recommended revisions to process or procedures. Proper record keeping and allocation of restricted funds received by the synod is a critical responsibility. The Audit Committee meets as needed during the annual audit process and other times as need arises.