ckmcdonald wrote:I know the last thing our Bishop wants to be bothered with is approving routine and inconsequential DC orders.
I don't think the amount is the critical factor here. Many checks are much more routine than some DC orders. The policy is very simple, and makes no mention of anyone making a judgment as to what is routine or inconsequential.
But I really don't understand why this is such a big issue. If the financial clerk prepares the documentation well, it should take the bishop about 30 seconds to review the expense and sign it. In our stake we have about 10 such expenses per year; when I was a ward financial clerk we had 20-30 per year. I think even a very busy bishop can spare 15 minutes a year.
ckmcdonald wrote:If policy does say that ALL expenditures (not just checks) must be approved by the Bishop prior to the disbursement, then we are in violation. If so, it would seem to me that a little application of common sense, delegation and spirit-of-the-law might be appropriately applied in this case - especially if we consider the effort to off-load our Bishops.
The policy does say that expenditures (no qualifier on what kind) must be approved by the bishop or stake president. Where the letter of the law is so clear, I fail to see how the "spirit of the law" would be any different.
ckmcdonald wrote:I also wonder if what I describe is even the unwritten intent - given there appears to be no audit checking for the Bishop's approval for DC expenses ... at least I've never been audited for such in the past 15 audits.
That's definitely not the case. Although there is no explicit audit step for checking DC orders, nonetheless step 16 asks "Did the bishop approve all payments?" It doesn't qualify which kinds of payments. Furthermore, the worksheet associated with step 16 has a column for "check or document number." If only checks were to be checked, there would be no reason for that "or." If your auditors are skipping those expenses, then that is an indication that they were not trained properly or you just have been lucky (they do only sample a couple of payments per month, and DC orders are far less common than checks).