It is recommended that there be a separation associated with those responsible for handling and recording the income of the congregation and those responsible for handling the disbursements of the congregation. This can not be stressed enough.

Never put just one person in the position of handling cash transactions from beginning to end. By establishing a strong system of internal controls, you not only are taking steps to safeguard the assets of the church; you are also protecting the character of the individuals who perform the cash handling or check writing functions.

Arrangements should be made, either through the position of a Financial Secretary or the Stewardship Commission, that the following procedure is conducted separate from that of the treasurer:

• Oversee the counting
• Oversee the depositing of all receipts
• Train those individuals who are involved in the offering counting process
• Report back to the treasurer the total offerings each week and the breakdown of such offerings as to how much was designated for special purposes
• Oversee the recording of all contributions to the individual’s contribution records
• Report to the church council and congregation as to the levels of giving
• Provide periodic statements to the contributors

It makes good sense to follow the same standards and safeguards that apply to a good business operation.