by Charlie Kuchenbrod
Associate Conference Minister for Endowment Ministries
The days of carrying church offerings home in a paper bag hopefully are over, but just in case: Here are some helpful guidelines. The purpose of this procedure is to ensure that all receipts are properly recorded and protected from loss. The procedure assumes that there is both a financial secretary and a treasurer. The titles may vary, but the separation of responsibilities is an essential to fulfill the purpose of this procedure. There are many ways this model procedure can be adapted to individual church circumstances.
Immediately following worship two people should count the offering in a secure location.
If the offering cannot be counted immediately following worship, the offering should immediately be transferred to a vault or other secure location until the counting can take place. The people responsible for the transfer should meet the same requirements as counters.
The financial secretary will promptly record the deposit in the accounting records and track individual contributions. The treasurer will reconcile bank statements to deposit records on a monthly basis and any discrepancies will be promptly investigated.
Periodic statements, at least quarterly, will be provided to regular donors.