Our Board
A General Conference Auditing Service Board is elected at each General Conference Session. This board is comprised of 18 members, approximately two-thirds of whom must be non-denominationally employed Seventh-day Adventists, one from each division, chosen from qualified auditors and/or knowledgeable professionals in related fields. The chairperson of this board shall be a layperson selected by the board from among its members.
One of the responsibilities of the board is to recommend to each regular General Conference Session Nominating Committee the names of individuals to serve as the director and associate directors of the General Conference Auditing Service.
The General Conference Working Policy on Auditing (SA 05 40) describes the function of the board as follows:
SA 05 40 General Conference Auditing Service Board - Function - a. General - The General Conference Auditing Service functions independently in implementing the accounting principles and auditing standards of the accounting profession. The General Conference Auditing Service Board is accountable to the General Conference Executive Committee and provides administrative oversight for the General Conference Auditing Service. At its regularly convened meetings, the General Conference Auditing Service Board receives reports regarding the status of the audits of denominational organizations, addresses emerging issues from these reports, monitors the quality of audit services, reviews audit costs, determines the adequacy of audit staffing, and proposes recommendations and prepares reports to the General Conference Executive Committee.
Jack L Krogstad, PhD CPA, Chair NAD Lay Representative
Lowell C Cooper, MDiv MPH, Vice Chair GC Vice President
Paul H Douglas, MBA CPA, Secretary GCAS Director
Jan Paulsen, DTh GC President
Matthew Bediako MA MPH GC Secretary
Robert E Lemon, MBA GC Treasurer
Gilles C Beesoo, FCCA SID Lay Representative
Scilas Barbosa-Filho SAD Lay Representative
Joseph Fan NSD Lay Representative
Hyden G I Gittens, CPA IAD Lay Representative
Ella Grents, MBA ESD Lay Representative
Anwar Hutabarat, MBA SSD Lay Representative
Lima Jeremiah Lima, MA CPA ECD Lay Representative
Andreas Makowski, PhD EUD Lay Representative
Kwame Manu-Debrah, MBA ICAG WAD Lay Representative
Roger E Marshall, CA SPD Lay Representative
Frensly R Panneflek MBA MS TED Lay Representative
John Stanley, PhD SUD Lay Representative