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Resources for Congregational Treasurers and Bookkeepers

The links below lead to resources for congregational treasurers and bookkeepers.  These resources have been developed in response to questions we are frequently asked. If you have any suggestions for additional information, please contact us at OTinfo@elca.org.

The information included here is based on our best information at the time the guidelines were prepared.  However, the treasurer of the congregation has the responsibility to be aware of tax reporting requirements for congregations as they are established and change.  The ELCA strongly encourages congregational treasurers to consult up-to-date resource material on tax requirements and reporting.  The ELCA also strongly encourages congregational treasurers to consult with a tax preparer and attorney as necessary.

NEW!

Congregational Audit Guide (updated with Annual Audit Report), a newly developed comprehensive guide to help answer questions regarding congregational audits, is available in a print friendly .pdf format. 

Resources for Congregational Treasurers and Bookkeepers is now available in a print friendly .pdf format.

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Responsibilities of the Treasurer

Separation of Financial Responsibilities

The Handling of Church Income

Setting Financial Goals - The Budget

The Accounting System

Establishment of Fund Recording Procedures

Create a Chart of Accounts

Petty Cash Account

Establishing the Employer/Employee Relationship

Housing Allowance

Payroll Tax Obligations

Employee Out-of Pocket Expense

Benevolence Remittance to Synod and Churchwide

Financial Reporting

Insurance Coverage

Congregational Audit Guide

Records Management

References
 

For information regarding these topics contact: 

John Temmerman
(773) 380-2892
E-mail: John_Temmerman@elca.org

We have asked synod treasurers to develop a handbook for congregational treasurers in their synod.  Please check with your synod office to see what they might have available to assist you.

 
EVER WONDER?
Where your offering goes.
 
How to make a gift.
 
WEBPAGES
Resources for Congregational Treasurers
 
Mileage Rate Reimbursement
 
Meet the ELCA Treasurer
 
Contact the Office of the Treasurer
 
FORMS
ELCA Expense Form
 
ELCA American Express Form
 
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