The responsibility of the treasurer of a congregation is usually stated in the Bylaws of the congregation. This statement usually includes the following description of the treasurer’s position:

• Serves as financial officer of the congregation
• Is responsible for payment of all bills, invoices and charges
• Performs or oversees all of the bookkeeping functions
• Prepares the monthly (or quarterly) financial reports for the church council
• Files all of the required Federal and State tax forms
• Monitors the cash position of the congregation and invests available funds as directed
• Is empowered to borrow funds as directed by the church council
• Provides the congregation with any requested financial information
• Assists in the preparation of the Annual Budget for the church council

These guidelines are presented to establish an understanding of the role of the congregation treasurer. The suggestions set forth are for the purpose of establishing an accounting procedure that will best suit the financial objectives of a congregation. The guidelines may not cover the complete details of a given subject, but sufficient reference material is provided that will assist in obtaining additional information as required.

It is suggested that once accounting procedures for the congregation are established, or reviewed, they should be put in writing so they may be a matter of record for the present and reference for the future. It is urged that you consider this process-- both for the benefit of the office of the treasurer and for the protection of the congregation.