Church organisations must ensure good governance and compliance in a dynamic environment. Particular attention must be paid to the provisions of canon law as a special source of law, for example in the area of labour law. In tax law, it is important to comply with the relevant regulations due to the non-profit nature of many church organisations.
KPMG supports you in recognising risks and making sustainable decisions.
Church organisations operate in a dynamic environment with growing risks and opportunities. Good governance means effectively managing and monitoring measures. KPMG supports you in recognising risks, considering liability issues and making sustainable decisions. Our services range from setting up preventive management systems and internal audits to audits in accordance with IDW standards.
Compliance management systems are indispensable today. They help to fulfil legal requirements and provide evidence of organisational obligations. Our methodology includes a quick scan, inventory, conceptualisation as well as an appropriateness and effectiveness audit. In this way, we accompany you from the status quo to a reliable statement of effectiveness.
Focus: Internal auditing in the church
Sustainability and thriftiness are both an aspiration and a challenge. Mistakes happen - the decisive factor is whether they could have been avoided. Many dioceses are addressing this issue and creating the basis for transparency, responsibility and trust with internal auditing and good governance. Internal auditing creates added value through independent auditing and consulting services. It strengthens Risk management, improves control processes and supports church organisations in achieving their goals. It is crucial that it is given the necessary importance. Our brochure shows what is important when setting it up in dioceses and regional churches.
The annual audit is a central element of church governance. Unlike internal control systems, it is usually carried out by external auditors. It assesses the balance sheet, income statement, notes, management report and audit opinion. Legal requirements and internal controls are also examined. In addition, the regularity of operational Leadership can be assessed. The results create transparency, enable comparisons and strengthen the trust of supervisory bodies, employees, partners and authorities.
Church organisations are increasingly confronted with a paradigm shift in taxation. The state recognises their mission of proclamation, but treats them similarly to public institutions for tax purposes. The new regulation of Section 2b UStG entails a considerable expansion of tax obligations and also affects income taxes. Church legal entities should use the transition period to review their range of activities, identify tax risks and utilise scope for structuring in the interests of economic efficiency. A tax compliance management system can be just as helpful as a targeted examination of specialised tax issues, for example:
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