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"title": "Kirkon keskusrahaston ja Kirkon el\u00e4kerahaston tilintarkastus",
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"Kirkon keskusrahastossa (0118905-3) on kaksi erillist\u00e4 osaa: kirkon yhteinen toiminta ja Kirkon palvelukeskus. Kirkon palvelukeskus toimii Oulussa. Kirkon yhteinen toiminta rahoitetaan seurakunnilta peritt\u00e4vill\u00e4 keskusrahastomaksuilla, jotka perustuvat seurakuntatalouksien saamiin verotuloihin ja Kirkon palvelukeskuksen toiminta seurakunnilta peritt\u00e4vill\u00e4 palvelumaksuilla. Kirkon keskusrahaston kuuluu my\u00f6s yhdeks\u00e4n hiippakunnan tuomiokapitulia. Tuomiokapituleilla on oma hallintonsa, tosin kaikki transaktiot, ilmoitukset tulorekisteriin ja veroasiat hoidetaan Kirkon keskusrahaston y-tunnuksen alla. Kirkon keskusrahastolla on 11 sidottua rahastoa, joiden taseen loppusumma vaihtelee 0,2 miljoonasta eurosta 1,7 miljoonaan euroon.",
"",
"Kirkon el\u00e4kerahasto eriytettiin omaksi entiteetiksi vuoden 2016 alussa. Kirkon el\u00e4kerahasto (2721508-7) toimii Suomen evankelis-luterilaisen kirkon el\u00e4kelaitoksena. Kirkon el\u00e4kerahasto (KER) on itsen\u00e4inen julkisoikeudellinen oikeushenkil\u00f6, jonka toiminnasta s\u00e4\u00e4det\u00e4\u00e4n laissa evankelis-luterilaisen kirkon el\u00e4kerahastosta (656\/2023). Kirkon el\u00e4kerahaston hallituksena toimii Kirkkohallitus. KERin toimintaa johtaa Kirkkohallituksen asettama el\u00e4kerahaston johtokunta ja el\u00e4kerahaston johtaja. ",
"",
""
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"",
"Kirkkohallitus toimittaa saapuneet tarjoukset edelleen kirkolliskokoukselle. Kyseess\u00e4 on kirkkoj\u00e4rjestyksen 20 luvun 8 \u00a7:n mukainen tilintarkastajan valintamenettely, jolla kirkolliskokous valitsee tilintarkastusyhteis\u00f6n toimikausiaan vastaavaksi ajaksi.",
"",
""
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