Accounting/Financial Position

[angel1]

Hello,
Our treasurer left several months ago, and so the financial Secretary took on those responsibilities of writing checks. I might mention that the Financial Secretary was reconciling the bank statements, entering the contributions on Sunday, preparing the financial report for Conference and/or the Trustees, auditing the payment of bills (making sure that the correct chart of accounts were being used and in some cases making the correction). Now the Office Administrator has left and the Pastor has asked me to take on those duties as well. We have asked for others to learn the accounting process, but those who have done it in the past are not interested and we don't have any new takers

Is there a problem with the Office Administrator now handling all bookkeeping/financial as well as the administration of the office. I suggested an audit team (which I had requested about four years ago). The treasurer and financial secretary were volunteer and the Office Administrator is a paid position.

Any thoughts.

angel1

[Charlesrneve]

You don't say how big your church is. The bigger and more complicated the finances, the more difficult this would be. I am in a similar position. When I was hired, it was the expectation that I would replace the Treasurer and Financial Secretary. I demanded a separate team of rotating counters each Sunday. On Monday, when I enter the records it must match what they have counted. I save all the papers (adding machine tapes,, the envelope the donation is in with the amount counted on it, and the deposit ticket and receipt with a copy of the checks).

There is a volunteer team of three that spend an hour each month reviewing the income & expense report, checking register, cash balance and checking account.

I prepare for the Session (ruling body) each month a report on finances.

Once a year another team of three review financial procedures and often suggest improvements.
All records are kept in a file.

If you have questions, I would be glad to expand on this. I have been doing this for about 10 years. This assumes you understand accounting procedures!

Chuck Neve, Administrator, Dayton Avenue Presbyterian Church, St. Paul, MN
daytonavenuechurch@gmail.com
651-227-7389

[NeilZ]

The church where I work part time has a similar setup, however, while I check the deposit and print out checks, members of the congregation do the actual contribution entry on Sunday. They prepare the deposit bag, and drop it in the night deposit at the bank.

I only pick up the bag, and then verify the amounts deposited, with what was entered on Sunday. We keep the envelopes and the unposted contributions report for a year, then shred them.

There is a treasurer who is a member of the congregation who oversees all finances, I regularly send him backups of the database, which he maintains at home. I do not have the ability to sign checks, which requires two signatures.

Every three months an audit is performed on the previous quarter.

To answer your question, there really isn't a problem to have the bookkeeper also be the financial secretary, but they should not be able to sign checks, make cash deposits, etc. There should be continual oversight by a member or committee of the congregation.

[angel1]

Thank you so much for your responses. Our church size is 200 members. I like the idea about two signatures on the checks, however I sometimes have a hard time getting one signature Are your positions paid?

Thanks again.

angel 1

[NeilZ]

Thank you so much for your responses. Our church size is 200 members. I like the idea about two signatures on the checks, however I sometimes have a hard time getting one signature Are your positions paid?

Thanks again.

angel 1

The only paid position is mine. The treasurer is a volunteer, former member of Session, and the people who can sign the checks are all currently serving Elders. I have a folder in the office where I keep checks to be signed, and the elders know to check if they come in during the week, or on Sunday.