Internal Accounting Controls for Local Churches

Proper handling of money is important to churches of all sizes. The procedures outlined in the Book of Discipline require two unrelated people (the Financial Secretary and the Church Treasurer) and at least two unrelated people to serve as the Counting Committee.
It would be helpful to involve an additional unrelated person to perform the monthly bank reconciliations, when size allows. This outline attempts to keep the local pastor out of most of the day-to-day accounting and also assumes there is a computer with an accounting program loaded and utilized. Where there is not a computer, accounting ledgers would replace them.

Internal Controls Document