5 Best Practices Counting Tithes and Offerings

High accountability should be exercised in all businesses including churches and non-profits. When you have donors contributing to your business, like a church does, there must be processes in place that give evidence of transparency but most of all accountability. In churches, counting the tithes and offerings properly must be of high importance. Here are several best practices that must take place in handling money in the church. If you are not doing these, stop and change your process to handle money the proper way and not give way to fraud or misappropriations of any funds. These may seem basic but I believe there are many churches still lacking in security and accountability in this area.

• Once money is collected during a worship service, ensure that two people walk it to the office. Allowing one person to carry the cash to the office is setting them up to fail and giving an opportunity for an unsafe situation. Always have two people with the money always until secured
• Don’t think that dropping the money on the Bookkeepers desk and locking the office is secure enough. Never hide the money bags under a chair, in a desk drawer, or in a filing cabinet. The best practice is to have a drop safe securely mounted to the floor that money bags can be dropped into. Also, use this drop safe for all department deposits from the staff during the week. Only give the combination to the drop safe to key people that need to be in there. I recommend that be no more than 3 people, one being just for back up and emergencies.
• Many churches still use volunteers the next day to count and process the offerings from Sunday. Keep the number of volunteers to a minimum but enough that you can rotate them around with counting so that you don’t have the same people every week. Use a secure room that is locked while counting. Provide the volunteers with forms to record amounts with that can be verified later if need be. The Best practice is to have a member of your financial staff present and counting too.
• Now that the money is counted and verified, use the drop safe again to hold the money until a trip to the bank is arranged. The best practice would be to use an armored car service that picks up directly at your office each week. Otherwise, don’t let the same person go to the bank at the same time on the same day each week. Vary that process up using multiple staff people.
• Now that you are ready to post the deposits and donor contributions, I recommend segregation of duties. Don’t let the same person do all the counting and posting. For posting, let the Bookkeeper make the journal entries, another staff member posts the contributions, and the Business Manager does checks and balances.

Comments! Suggestions!