ROCHESTER DIOCES MOTHERS’ UNION
GUIDANCE NOTES FOR TREASURERS
Welcome to your role as Treasurer for your branch or deanery for the Mothers’ Union.
The Treasurer must be organised and thorough. The responsibility for cash and accounts can seem heavily
regulated, but guidelines and advice on ’best practice’ from the diocese and Mary Sumner House should
make it straightforward.
Tasks include:
 Keeping careful account of the income, expenditure and savings of the branch or deanery so that the
committee can budget effectively and ensure savings do not mount up. There must be a separate
bank account in the name of the branch or deanery.
 Filling in and returning the annual consolidated accounts form sent by the diocesan treasurer.
 Presenting the accounts of the Annual General Meeting and arranging for them to be properly
audited.
 Collecting annual subscriptions and donations, recording them and forwarding them to the diocese.
 Making sure that the branch is adequately insured
 Serving on the branch committee.
The following guidance is given to help you carry out these tasks.
1. Keeping Accounts
It is important that all monies collected at meetings are recorded. Annex A provides a sample form
which can be copied and used. Alternatively some Treasurers prefer to keep an account book. In
this way a proper audit trail is maintained in respect of monies received.
It is recommended that only a small amount of cash is held in branch and that this is kept in a proper
cash box with two key holders. Cash held should be only that needed for immediate use to cover
expenses that need to be paid in cash.
Similarly it is important to keep a record of any monies paid out from cash held in branch.
2. Bank Accounts
Each branch should have a separate bank account or building society account and funds should not
be held in the church account. There should be a minimum of two, and ideally three, signatories for
the account which should be in the name of the branch.
Branches should carefully consider the level of funds that they need to retain. The recommended
amount is around £100 to be retained at the end of the financial year. This may vary from branch to
branch and should reflect the amount required to fund speakers’ expenses and pay meeting room
charges during the year. Branches that have a high level of local community commitment that
require legitimate expenditure may need to retain slightly more.
3. Collection of Subscriptions
The Treasurer is responsible for the collection of the annual subscriptions for the Rochester Diocese
Mothers’ Union (RDMU) and Mary Sumner House (MSH), RDMU Newsletter, Branch Insurance,
deanery contributions and branch subscriptions. Details of the amounts to be collected on behalf of
RDMN and MSH are distributed at the Autumn Council each year. These monies are paid to the
RDMU Treasurer (cheques made payable to Rochester Diocese Mothers’ Union) who then sends a
consolidated sum to Mary Sumner House for the total number of members in the diocese as part of
the annual return. In addition subscriptions to Family First magazine are collected by the Treasurer
by the end of July each year.
4. Other Contributions
The Treasurer will also be responsible for collecting and banking monies contributed by members or
through fundraising towards the work of the Mothers’ Union. This money should be transferred via
RDMU Treasurer to again be consolidated and sent to MSH from Rochester Diocesan branches.
This helps MSH recognise the contributions from the diocese as a whole.
5. Gift Aid
Gift Aid is an important contribution to all charities and members who pay UK Tax should be
encouraged to complete a gift aid form to ensure that we get the maximum return from contributions
to the charity.
6. Insurance
All branches pay a contribution to the Diocesan Insurance Policy. MSH provides insurance cover
for all UK dioceses and each diocese pays a contribution to the cost of this insurance which covers
members at their meetings, banners, and members when on MU activities. At present each branch
contributes 50% of the cost of their individual branch insurance contribution.
7. Charity Law
Under charity law we are responsible for ensuring that all funds collected are managed properly ie
all income and expenditure must be recorded and that funds are used only in support of our aims and
objectives. Funds may not be given to another charity.
Branches should beware of giving Mothers’ Union money to other organisations. As a ‘doing’
charity the expectation is that money raised will be used for Mothers’ Union work, but in any case
Mothers’ Union money can only be used to further our aims and objectives. As such Mothers’
Union funds cannot easily be given to other charities or your church, though expenses can be paid.
If you want to give to a particular charity, a separate collection can be taken stating what the money
is for. This money should not go through Mothers’ Union accounts.
8. Money Collections
You need a permit to collect money house to house or on the street. To raise money in this way you
must apply at least a month in advance to the Licensing Authority – the Metropolitan Policy or City
of London Council in London and local authorities elsewhere.
9. Branch returns
Each branch must complete a detailed return of their annual accounts for inclusion in the RDMU
Annual Account and return to the Charity Commissioners. Papers are distributed at Autumn Council
for completion at the end of the financial and consolidation by the RDMU Treasurer.
10. Branch/Deanery Committee
The Treasurer should keep their committee informed as to the status of their accounts and agree the
transfer of funds as and when necessary. It is recommended that a statement of the account is given
at each committee meeting stating how much money is held in cash and how much is held in
bank/building society accounts. In addition a statement of where monies have been expended should
also be provided so that members are kept informed.
REMEMBER YOUR ARE NOT ALONE IN THIS TASK! If in doubt contract the diocesan
treasurer for help.