Best Practices for Handling Your Church Offering
- Two unrelated people should always be present to handle the collected offering. Their relationship should be devoid of any potential conflict of interest or incentives for collusion (as could exist with spouses, employer-employee, business partners, members of the same family, etc.). One person counts while the other observes and the observer recounts while the original counter observes.
- The same two unrelated people should not count the money every Sunday. There should be rotation among counters.
- Church funds should not be taken to anyone’s private home.
- Checks received should be immediately endorsed “For Deposit Only.”
- The counters should give the offering totals to the financial secretary and treasurer and record the totals in a deposit log that should then be compared to the bank statement.
- Bank deposits should be prepared by the counters (or church treasurer) and then deposited. A receipt filed with deposit information should then be given to your church financial secretary.
- The offering should be deposited as soon as possible. If it is not possible to deposit the offerings on the same day, the offering should be kept in a secure (locked) location at the church.
- Those persons involved with the local church collection and accounting process must be instructed on the importance of keeping any financial information confidential. The counting committee should be made aware of the sensitive role in maintaining confidentiality with regard to the giving levels of various members.
Cesie Delve Scheuermann (pronounced “CC Delv Sherman,” yes, really) is a consultant in stewardship, development, and grant writing. Over the past fifteen years, while working as a volunteer and part-time consultant, she helped raise over three million dollars for numerous non-profit organizations. And no, she did not grill anything on the barbie for her relatives. She was the Oregon-Idaho Annual Conference Lay Leader from 2008-2012. Her position with the Conference is funded through a generous grant from the Collins Foundation. She is available to consult with churches. You can reach her at firstname.lastname@example.org or on Facebook at https://www.facebook.com/inspiringgenerosity.
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