Financial Records and Reporting

Excellence in an organization's accounting records and reports is a fundamental element for your non-profit  organization. One does not have to look far to find examples of organization that have suffered because their financial records and reporting systems were deficient.

Use confidentiality statements

Counter should sign a written statement of confidentiality before participating in counting process. if the commitment of the confidentiality is broken, the individual(s) should be removed from the team counters.

Encourage the use of offering envelopes

Members should be encourage to use offering envelopes. The envelopes provide a basis for recording contributions in the church's donor records.   

Have counter complete offering tally sheets

Tally sheets should be completed that separately account for loos checks and cash that were placed on the offering envelopes. Checks or cash place in blank, unidentified offering envelopes should recorded with loos funds. This separation of the money serves as a control amount for the later posting to donor records.  

Deposit all offerings intact

Offering should always be counted and deposit intact. Depositing intact means not allowing cash in the offering to be used for payment of the church expenses of exchange for cash or check.  

If offering are not deposit intact, an unidentified variance between the count and the deposit could occur. Additionally, if an individual is permitted to cash a check from offering funds, the church may inadvertently provide the person with canceled check that could be used in claiming a charitable tax deduction.

Verify amount on offering envelopes with the counter

As the counter team removes the counter from offering envelopes, any amount written on the envelope by the donor should be compared with the contents. Any variances should be noted on the envelope.

CBM Blog

Financial Guidelines

There's much to know to be sure you're doing all you can to get what you deserve. Here are some church guidelines for your church financial to run smoothly.

Adopt policies to prevent problems. Written policies are the ounce of prevention that could avoid serious problems at your church. Adopt a series of detailed that outline the procedures to be followed from the time the money goes into the offering plate in worship services. Sunday school classes, other services received in the mail, or delivered to the church until the money is deposit in the bank.