Ministry of the Church Treasurer
Table of Contents
The Treasurer as a Steward …………………………………………………………. 002
Core Competencies of a Treasurer ………………………………………………… 003
Specific Roles and Responsibilities ………………………………………………. 004
Chronological List of Tasks for the Treasurer …………………………………… 005
References and Resources …………………………………………………………... 007
Forms …………………………………………………………………………………….. 009
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The Treasurer as a Steward
The ministry of the church’s Treasurer is one of Stewardship—that is, managing,
safeguarding, and maintaining the financial resources entrusted to the church by the
congregation and others to carry out its mission and vision.
Though the Board of Directors and others in the church—counters, budget teams,
stewardship committees, etc—all share responsibility as stewards of church assets and
financial operations, it is the Treasurer who has the specific responsibility of day-to-day
management of the church’s financial resources by:
1) ensuring that sound fiscal practices and procedures are followed in compliance
with the church’s Financial Operating Procedures (FOP)
2) providing accurate, up- to-date financial information on the church’s financial
position to the congregation and to the Board for review and decision-making
purposes.
Candidates for Treasurer are members of the Board of Directors, as elected by the
congregation. Usually, the position of Treasurer is elected by and within the Board
itself. The Treasurer is accountable to the congregation through its relationship to the
Board of Directors and acts on authority granted the position by church by-laws and the
Board.
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Core Competencies of a Treasurer
One does not have to be an accountant or bookkeeper to be a good church treasurer.
However, there are several qualities necessary to be successful in the position.
1. Honesty and trustworthiness—the congregation must have complete confidence
in the one who manages their gifts to God’s church.
2. Well-organized—the Treasurer is responsible for ensuring that many tasks are
completed, both accurately and in a timely manner; organization and attention to
detail is critical.
3. Willingness to learn and seek guidance—those coming to the Treasurer’s
position without formal accounting or bookkeeping training must become familiar
with basic accounting principles, and the nuances of fund or church accounting,
as well as the financial operating procedures specific to their local church. If the
policies and procedures are non-existent or incomplete, it is the responsibility of
the Treasurer to request that the church address such issues as soon as
possible.
4. Commitment—the Treasurer’s job is time-consuming. Even though a number of
tasks can and should be delegated to others, it remains the Treasurer’s
responsibility to ensure that those tasks are completed in an accurate and timely
fashion. This may require up to 6 hours per week.
5. Ability to work well with others—A significant part of the Treasurer’s
responsibilities involves interacting with others within the church, for example, the
other members of the Board, church staff, various committee members,
volunteers, and individuals in the congregation. The Treasurer should be able to
confidently convey information, delegate necessary tasks, and direct and
empower volunteers in a courteous, agreeable manner.
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Specific roles and responsibilities
The Treasurer essentially serves as the Chief Financial Officer for the church. Specific
responsibilities—which should be set forth in a job description—include, but are not
limited to:
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Maintaining accurate records of church finances
Overseeing the receipt and recording of all income
Overseeing the Disbursement and recording of all Expenditures
Performing or overseeing the recording of all members’ gifts into personal giving
records.
Managing Payroll or working directly with a payroll company
Preparing the monthly (or quarterly) financial reports for the Board of Directors
Working with the Board of Directors to establish spending priorities
Filing required tax forms (local, state, and federal)
Filing required monthly, quarterly, and annual reports to MCC.
Ensuring payment of monthly Tithe to MCC.
Overseeing the counting and depositing of tithes and offerings.
Providing the congregation with any requested financial information
Assisting in the preparation of the annual Budget for the church
Overseeing internal controls to protect the assets of the church.
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Chronological List of Tasks for the Treasurer
Weekly/Bi-weekly
1) Ensures that payroll information is submitted timely to the church’s payroll
processing service, if applicable.
2) Ensures that invoices, check request forms, and checks are processed in
accordance with the church’s FOP.
3) Ensure that qualified counters are available each Sunday (and for every event in
which an offering is collected).
4) Ensure that deposits are made or properly secured in accordance with FOP.
Monthly
1) Ensures that bank statements are reconciled.
2) Ensures that an up to date analysis of the current financial position of the church is
available for review at each Board meeting, including bank account balances, fund
balances, and detailed actual versus budgeted income/expense analysis of the
Operating Fund.
3) Oversees the preparation and submission of the monthly Tithe and Tithe report to
the UFMCC.
Quarterly
1) In the event that payroll is handled within the church, the Treasurer shall ensure the
following items are completed in a timely basis:
a) Submits quarterly withholding taxes to the IRS or an approved agent
b) Submits quarterly 941 report to the IRS of payroll and deductions
2) Oversees the preparation and submission of quarterly Pension Fund reports to
UFMCC Board of Pensions (USA only).
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Annually
1) Develops or works in conjunction with a budget committee to develop the proposed
operating fund budget for submission to the Board and approval by the
congregation.
2) Oversees preparation of financial reports for presentation at congregational
meetings and forums.
3) In the event that payroll is handled within the church, the Treasurer shall ensure the
following items are completed in a timely basis:
a) Prepares year end W-2's for employees
b) Prepares year end 1099's for miscellaneous income of anyone who received
over $600 for providing services to the church
c) Prepares 1099-I for individuals who received interest from the church on monies
borrowed or held by the church. Note: This is uncommon.
d) Prepares and files year end W3 and 1096.
4) Submits sales tax statement and/or pay applicable sales tax to the local jurisdiction,
for any items sold during the year, in accordance with the jurisdiction’s time frames.
5) Ensures that annual giving statements are provided to all donors in accordance with
the church’s FOP.
6) Ensure that bank signature cards are updated to be in alignment with current Board
membership.
7) Arrange for audit or review of church financial records and practices.
8) Prepare financial statements (per instructions) for annual submission to MCC
Headquarters or Regional Office.
Regularly
1) In the event that payroll is handled within the church, the Treasurer shall ensure the
following items are completed in a timely basis:
a) Processing of payroll payments.
b) Ensure that an IRS Form W-4 is on file for each employee for tax withholding
purposes.
2) Conducts official business with the church’s financial institution(s).
3) Maintains a positive working relationship with the Bookkeeper, if applicable.
4) Provides the Board and the Congregation with periodic status reports on the
operating fund’s status. Makes recommendation regarding options for addressing
potential budget shortfalls and recommendations for addressing unexpected
expenses.
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WEB REFERENCES & RESOURCES
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Websites
MCC Treasurer Facebook Forum
http://www.facebook.com/pages/MCC-Treasurers-Forum/111008302326252
MCC Local Church Resources
http://mccchurch.org/resources/local-church-resources/
Background Checks
https://www.criminalwatchdog.com/
References
www.BusinessDictionary.com
http://www.episcopalfonddulac.org
http://www.freechurchaccounting.com
http://sermons.logos.com
www.investopedia.com
Resources
Episcopal Fond Du Lac http://www.episcopalfonddulac.org
Free Church Accounting http://www.freechurchaccounting.com
Sermon Logos http://sermons.logos.com
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FORMS
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Treasurer Job Description…………………………………………………………….. 011
Monthly Tithe Form ……………………………………………………………………
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Board of Pensions Election Form ……………………………………………………
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Board of Pensions Transmittal Form ……………………………………………......
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Risk Management Audit ………………………………………………………………
020
Check Request Forms ………………………………………………………………… 026
Financial Operating Procedures ……………………………………………………… 028
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Church Treasurer Job Description (Sample 1 of 4)
Position: Church Treasurer.
Purpose: Manage the financial activities of the congregation including income and
revenue, expenses and disbursements, payroll, assets and investments.
Selection: Elected annually by the Board and accountable to the Congregation
Responsibilities and Duties
General
• Have a love of God and demonstrate a commitment to following the way of
Christ.
• Be knowledgeable or obtain knowledge about church finance and
accountability.
• Oversee and account for assets and liabilities, according to decisions of the
congregation, Board and Denomination, in a reasonable, ethical and legal
manner.
Weekly/Semi-Monthly
• Supervise collection, counting and deposit of contributions; ensuring at least
two persons are present during collection and counting.
• Supervise timely payment of ordinary operating expenditures, including payroll.
For irregular or non-operating expenditures, obtain permission or approval of the
appropriate authority.
• Supervise and/or post transactions to the church ledger or provide for same.
Monthly
• Attend Board Meetings.
• Reconcile bank account statements to church ledger.
• Maintain records of all income, revenue, receipts, expenses, disbursements,
assets and liabilities, especially documents related to loans, mortgages,
investments and payroll taxes.
• Provide financial reports to the Board and Denomination on operating funds,
non-operating funds, and cash balances / investments.
• Provide a summary of financial reports for the bulletin and/or newsletter.
Quarterly
• Provide a statement of giving to contributors following appropriate IRS
regulations for tax deductibility.
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• Prepare and report tax information, meeting IRS requirements.
• Supervise treasurers of all other congregational accounts, ensuring they follow
appropriate procedures and safeguards.
Annually
• Arrange for an audit/review of financial records and processes, sending a copy
of results to UFMCC.
• Oversee the financial planning including preparation of the annual budget.
•Ensure the preparation of financial sections of the Annual Report.
• Ensure the preparation of the yearend tax information including 1099-Misc and
W-2 forms.
•Ensure processing of the commitments to the annual giving campaign or other
campaigns of the congregation.
• Provide a detailed financial report for all Congregational Meetings.
• Report to the Denominational Pension Fund any changes in clergy
compensation. The arrival or departure of clergy should also be reported
Adapted from the Episcopal Fond Du Lac http://www.episcopalfonddulac.org
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Church Treasurer Job Description (Sample 2 of 4)
Job Title: CHURCH TREASURER
General Qualifications:
The Church Treasurer must be experienced in general office skills and
demonstrate proficiency in general bookkeeping practices and be proficient in
operating office and printing equipment of the Church.
Principal Functions:
The Church Treasurer is responsible to the pastor and the church for performing
her/his duties related to the ministries of the Church. The Church Treasurer
should radiate a personality that reflects Christ’s concern for people; demonstrate
technical competencies required of the position; and be of such Christian
maturity and stability to be able to maintain composure and confidentiality in all
situations. S/He shall be responsible for managing her/his work efficiently,
coordinating with the events of the church office; and maintaining a professional
personal appearance while representing the Church.
Working Relationships:
The Church Treasurer shall be evaluated annually by the Board, with the
assistance of the Pastor.
It is understood that the Pastor and the Board have the authority (as authorized
by the church) to request the Church Treasurer to perform various tasks related
to her/his job as needed in the church ministries.
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Responsibilities:
The Church Treasurer is responsible for the following:
o Maintaining the church financial records; preparing and issuing checks for
invoices and payroll in accordance with church policy; preparing periodic
financial reports for the finance committee and church business meetings;
making all deposits of all church tithes and offerings including all monies
collected by the church staff for various church functions; maintaining church
records of contributions (contribution records must be maintained with strict
confidence); and keeping records of all expenses for all church sponsored trips
(i.e., retreats, mission trips, camp, etc.).
o Preparation of the financial portion of the annual church letter.
o Maintaining all social security, medicare, and withholding records, and filing
proper forms as prescribed by the Internal Revenue Service.
o Performing other miscellaneous duties as are appropriate to the office of
treasurer.
The Church Treasurer shall be a member of the Board, the finance committee,
and building committee on new construction.
The staff of the Church is expected to be dedicated to the cause of Christ, to
work with each other to promote a harmonious working environment, and to
demonstrate concern for the needs and problems of the church body and the
community.
Adapted from the Sermon Logos http://sermons.logos.com
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Church Treasurer Job Description (Sample 3 of 4)
Requirements: Shall be elected from the Board of Directors
Responsibilities:
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Process all checks, recording them in the appropriate accounting software
program.
Process all payroll checks, Tax Form 941’s, W-2’s and other government records
required in a timely fashion.
Insure that computer files are backed up weekly, at a minimum monthly, and the
back-ups are stored off premises.
Prepares the monthly and annual finance report.
Supervise daily cash balances to insure sufficient funds are maintained.
Maintains filing system and storage system for all financial records and banking
records for easy retrieval.
Prepares records for annual audit
Maintain historical data, and establish a retention system for old financial records
in accordance with government requirements (minimum of 5 years).
Files all the required federal, state, and local tax forms.
Assists in the preparation of the annual budget.
Adapted from the Free Church Accounting http://www.freechurchaccounting.com
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Church Treasurer Job Description (Sample 4 of 4)
Term of Position: The church treasurer is elected by the congregation. The
term is three years coinciding with the fiscal year of church
business, January 1 to December 31
Supervised by:
Board of Directors with congregational approval
Coordinates with: Pastor, Board of Directors and Staff
Supervises:
All church finances—receipts and disbursements
Responsibilities:
1. To be accountable for all church finances
2. To keep complete records of receipts and expenditures
3. To provide an itemized report of funds at the annual church meeting
4. To provide for preparation of the budget through the Board
5. To present current financial report to the Board at their meetings
6. To present all financial reports to the Board upon request of the Moderator or
to legal successor at expiration of term
7. To oversee collection of offering each Sunday
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Figure 1 2011 MCC Monthly Tithe Form English USD
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2011 MCC BOP Quarterly Payment Form 1
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2011 MCC BOP Transmittal Form 1
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RISK MANAGEMENT AUDIT 2012 UNITED STATES EDITION
Employment (Paid and Volunteer)
Yes
No
Don’t
Know
Comment
Does each Clergyperson (paid or
volunteer) who is doing an active,
authorized and accountable ministry in
your church have a current employment
contract/covenant?
Do you have a sexual harassment policy?
Have background checks been done on all
persons (paid or volunteer) who are
involved in children, youth or counseling
ministries?
Do you have personnel policies
concerning the handling of employee
records that address the privacy issues
involved?
Do you have personnel policies approved
by the Board to promptly and thoroughly
investigate allegations of misconduct by
employees?
Do you adequately orient new employees/
volunteers concerning employer policies
and procedures?
What ongoing training is provided by
church employees/volunteers to help
them perform their duties in light of
changing national and local laws?
Are all employees and volunteers
supervised to reduce their risk of
negligence and misconduct?
Does the church issue the appropriate
Internal Revenue Service forms to all
church staff and others who have been
receiving financial compensation from the
church during the previous year?
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Financial Management
Yes
No
Don’t
Know
Comment
Are all signature authorities reviewed and
updated at least annually and are all
checks and other bank instructions signed
by two signatories?
Are at least two persons present during
the counting of church offerings and are
these persons rotated periodically?
Are offerings promptly deposited in a
church bank account?
Are monthly bank statements reconciled
with recorded income and expenses?
Are monthly written financial reports
provided promptly to Board members?
Does the congregation approve your
annual budget prior to the beginning of
the new financial year?
Does the Board keep to the budget
approved by the congregation and is
there a procedure in place for reporting
exceptions?
Do you comply with all donor restrictions
on designated contributions?
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Insurance
Yes
No
Don’t
Know
Comment
Do you provide Worker’s Compensation
Insurance for all paid staff?
Do you have general liability insurance
with minimum coverage of $1 million and
director’s insurance? Please submit a
copy of the declaration page indicating
the amounts.
Do you annually review your insurance
policies and other possible coverage and
is this documented in your Board of
Directors’ minutes?
Do you have proper documentation of
church assets?
Do you contact your insurance agent as
soon as a loss occurs or an allegation of
negligence or misconduct is made?
Do you comply with all conditions
specified in your insurance policies?
Who annually inspects your properties
and grounds to identify risk areas that
require correction?
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Church Records
Yes
No
Don’t
Know
Comment
Do you have a copy of your bylaws kept
in a safe place outside of the
church/pastor’s office?
Is your church incorporated?
Have you filed all annual reports required
by the State?
Have all changes to your bylaws been
approved by the Network Elder?
Do you have a records retention policy
that specifies how long church records are
to be kept?
Are legal documents such as Board of
Directors Meetings Minutes and
Congregational Meeting Minutes kept
readily available?
Where do you maintain your important
legal records such as deeds, rent
agreements, etc.?
Are Minutes and financial reports posted
so that church members can view them?
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Copyright and Publications
Yes
No
Don’t
Know
Comment
Do you have a license that allows you to
reproduce music? (i.e., CCLI license)
Do you include proper citations in your
bulletin and other written materials when
copyrighted materials are used?
Do you have a license that allows you to
legally copy and share commercial
recordings of songs the choirs want to
learn? (i.e. Rehearsal license from CCLI)
Do you have a license that allows you to
stream or podcast your live-recorded
worship music on your church's website
or other streaming service? ( i.e. CCLI
Church Streaming and Podcast License).
Do you have a license that allows you to
uses movies for any ministry related
activities? (i.e. CVLI Church Video
License)
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Board of Directors
Yes
No
Don’t
Know
Comment
Do you adequately train new Board
members?
When was the most recent Board
training?
Do you provide ongoing training of Board
members, including officers?
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MCC CHECK REQUEST FORM (SAMPLE 1)
Payable to: [Name of the Person or Vendor to be paid]
Address: [Street or P.O. Box to which the check will be mailed ]
Address 2: [if needed to complete the address]
City/State/Zip: [City, State, Zip code of recipient]
Telephone Number: [Vendor Phone Number]
Fax Number: [Vendor Fax Number]
Account Number: [The account number given to the church as a corporate identifier]
Amount: [Amount due to the vendor]
Due Date: {Date payment is due to the recipient}
Requested by: [Name of the person making the request] Date: [Today’s date]
Contact Number: [ Phone number where requestor can be reached to answer questions]
Reason for Request:[ Why was this purchase made]
Accounting/Budget Line Item Number: [The church’s Accounting or Budget number]
Approved by: [ Name of Person Approving Payment]
Declined due to: [If payment is declined, reason for the decline]
Vendor Number: [ If you church assigns vendor number recorded it here for the person inputting the
check information]
Signature: [ Signature of the person approving the issuance of a check]
Check Number: [ Record the check number here]
Check Date: [ Record the date the check was issued]
Invoice(s) must accompany a completed check request form.
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MCC _________ - Check Request Form (Sample 2)
Date Requested:
Pay To The Order Of:
In the Amount Of:
For the Purpose Of:
(Memo Line /
Comment)
Send Check To:
OR
Give Check To:
Requested By:
Approved By:
Special Instructions:
General Ledger/Personnel:
___ 501300 Medical Insurance
___ 501400 Honorariums
___ 501650 Professional Dues & Subscriptions
___ 501700 Pension (UFMCC)
___ 501800 Workers Compensation Insurance
General Ledger/Administration:
___ 503100 Pastor / Board Discretionary
___ 503200 Permits and Fees
___ 503300 Software Support (ACS)
___ 503400 Ministry Support
___ 503420 Office Supplies
___ 503430 Postage
___ 503440 Copier
General Ledger/Ministry:
___ 507100 Communication
___ 507200 Congregational Care
___ 507300 Worship & Celebration
___ 507400 Children & Youth
___ 507500 Education and Enrichment
___ 507550 Teaching Church
___ 507600 Music
___ 507800 Social & Fellowship
___ 507900 Welcome Team
Restricted Funds:
___ 810100 Benevolence
___ 810200 Building
___ 810300 Christian Social Action
___ 810400 Conference
___ 810500 Pastor’s Education
___ 810600 Building Maintenance
___ 810700 Equipment
___ 811100 Tithe (UFMCC)
Restricted Funds (DONOR):
___ 815000 Donor Restricted Fund
___ 816000 DR Ground Spring
Obligated Funds:
___ 820100 Love Offering
___ 820200 Retreat
___ 820300 Flowers
___ 820400 Special Events
___ 820401 Education Events
___ 820402 Musical Concerts / Events
OTHER (please specify
___________________________________________________________________________
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FINANCIAL OPERATING PROCEDURES (SAMPLE)
Church finances shall be under the ultimate direction of the congregation. The Finance
Committee shall make monthly reports to the church.
This Church shall be wholly supported by the voluntary tithes and offerings of members
and friends of the church.
This Church shall operate with a unified budget with one treasury. All funds received for
any and all purposes must be accounted for by the Finance Committee. Financial
statements will be made available to members each month.
The fiscal year shall begin on January 1 and end on December 31.
The Finance Committee shall begin the budget making process, drawing on the input of
all the ministries and teams of the church. The Personnel Committee shall make
recommendations concerning paid employees of the church. The Finance Committee
shall present the budget to the Deacons and then to the church. Copies of the proposed
budget shall be distributed to the church members at least one week prior to its
adoption during the December business meeting.
Once an expenditure is approved by inclusion into the church budget, no other approval
is needed – unless due to the church being in a tight economy, the Finance Committee
shall announce a need for prior approval of expenses.
Designated funds must be approved by the church. No one may establish a "designated
fund" simply by the giving. Requests for creating a new fund must first be submitted to
the Finance Committee. If the proffered gift is outside the scope of the current budget or
ministry of the church, they shall bring recommendations concerning the offer to the
congregation for approval.
No tangible property may be received by the church without first being accepted by the
Finance Committee.
Separate persons shall be responsible for having custody of church offerings. These
persons will consist of money counters and a depositor. A minimum of three church
members is required to count church offerings at any time.
There will be a requirement of two signatories on all cheques.
There will be no staff members participating in the collecting, counting or depositing of
church offerings.
All requests for reimbursements will be submitted on a "Request for Sundry
Disbursement" form which will be submitted to the treasurer with the proper signature
approvals.
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FINANCIAL OPERATING PROCEDURES (SAMPLE 2)
A. All financial accounts of _________ MCC will have al l members of the Board of
Directors as signatories. In the event that the Treasurer performs the accounting
functions of the church, the Treasurer shall not be a signatory on the account.
B. The counting of all offerings will be done by two persons, as directed by the Board of
Directors, and the offerings shall be deposited into the appropriate church bank
account.
C. Cash offerings shall not be used to cash personal cheques.
D. All requests for funding outside of the budget with the exception of designated gifts,
shall be in writing and shall include a written detailed estimate. The funding is subject to
Board approval and the Board shall determine the source account for the funding.
E. An audit of the church’s finances shall be accomplished annually. Such an audit shall
be conducted by an independent third party selected by the Board of Directors.
F. A budget shall be prepared by the Finance Committee and presented to the Board of
Directors at a regular Congregational Meeting annually and shall be approved by a
simple majority. The budget may be changed as required at any Congregational
Meeting.
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FINANCIAL OPERATING PROCEDURES (SAMPLE 3)
1. Authorization for signatures necessary on contracts, cheques, and orders for
payment, receipt or deposit or withdrawal of money, and access to securities of
___ MCC shall be provided by resolution of the Board.
2. Any individual authorized to purchase goods and/or services for the ___ MCC
shall follow the procedures set forth in these policies and the Internal Control
Procedures Manual.
3. The finance committee shall be responsible for reviewing and recommending an
annual operating and a capital budget to the Board for review and sending to the
Congregational Meeting.
4. The Congregational shall be responsible for approving the annual operating and
capital budgets.
5. No expense shall be incurred in excess of the total budgetary appropriations
without prior approval of the Board.
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If you need assistance contact, Vickey Gibbs at VickeyGibbs@MCCchurch.net or call 281-940-1558.
MCC Resource for Treasurers of Our Local Churches US Edition