PROTECTING THE CHURCH TREASURER
Don’t ask me how it happened, because I honestly don’t know.
The facts are these: after several months of stable, predictable giving, the income of Sunrise Christian Fellowship mysteriously dropped 40 percent. Our commitments to people and programs were suddenly pinched. Church leaders naturally turned to their treasurer (me) and began asking questions.
It was then I realized the folly of my being the sole person in the church to count, record, and deposit the offerings. I knew I hadn’t had my hand in the till-but how could anyone else be sure? Although no accusations were raised, I was still uncomfortable. I was also greatly relieved when church giving returned to its normal level the next month! We never did figure out what caused the dip.
Many church treasurers are, like me, accountants or businessmen by profession. We view this position as a chance to use our professional skills in God’s work. However, unless some financial controls are in place, our integrity may be jeopardized.
Even the apostle Paul touched on the importance of good church money management in 2 Corinthians 8:20-21 (PHILLIPS): “Naturally we want to avoid the slightest breath of criticism in the distribution of their gifts, and to be absolutely above-board not only in the sight of God but in the eyes of men.”
Here are some practical procedures worth considering:
Have at least two people present whenever offerings are counted. That way nothing irregular can occur, honest or otherwise, without being observed.
If at all possible, separate the functions of record keeping and cash handling. In other words, the treasurer, who likely keeps the church books, should have another trusted person make the actual bank deposits. This way the treasurer cannot be accused of stealing money and then doctoring the books, nor will the depositor have incentive to steal, because he has no access to the books where he could hide the deed.
Require two signatures on checks larger than a certain amount, say $100. Again, the purpose is not so much to prevent fraud as to protect the treasurer’s integrity.
Persons with responsibility for handling cash should be specifically designated by the governing board. They should be elected to their posts if at all possible, in order to avoid the impression of self-serving appointments.
Separate the functions of receiving cash and disbursing cash. Those who count the offering should not be the ones to write and sign checks for disbursement.
Use banking facilities as much as possible. Keep minimal cash on hand.
Record and deposit all cash receipts promptly.
Disburse all funds by check.
The above guidelines help safeguard the church’s money, which is the asset most susceptible to theft. In addition, it is good stewardship to have as much church money as possible earning interest. By using interest-earning checking accounts and money market funds, it is fairly easy to do this, even if the money is to be spent shortly. Church treasurers who have not recently studied the type of bank accounts now being offered should do so, as changes have been rapid in this area in the past two or three years.
The conscientious church treasurer will also appreciate a clear delineation on who is authorized to spend the church’s money and for what purposes. The membership in general, although well-meaning, should not be allowed to purchase items for the church and then present the treasurer with the bill. This puts the treasurer in a difficult position if the item is questionable. In addition, the member has no way of knowing whether the cash was available or whether this was the highest-priority use of the cash at the time.
A middle road is to authorize one person in each area of ministry to make limited purchases. Such persons-and this includes pastors-must be diligent to turn in organized, complete records so all monetary transactions can be traced and verified as proper. The treasurer should have the ability to prove his or her innocence if necessary.
Even though such procedures may be more time-consuming, bothersome, and expensive, the treasurer’s integrity and reputation are at stake. For the small church to apply all of these principles may be difficult. However, many of these are easy to implement at little expense in time or money.
In addition, most church members consider financial integrity a must. Their feeling of security in the proper handling of their offerings has a direct relationship to how freely they give.
One final suggestion: If possible, make your treasurer a part of the inner circle of leadership. Let this person sense and help develop the vision for the church, praying with you over key decisions and problems. This tells the treasurer that his key role is more than tending ledger sheets; it is caring for people.
The role of treasurer is certainly one of the spiritual “gifts of administration” (1 Cor. 12:28). The office of treasurer is thus a position of spiritual leadership within the body.
When the people view the treasurer in this light, it tends to negate any “appearances of evil.” They see this person as committed to the core motives and goals of the church, not just a detached money handler.
The church treasurer performs a necessary and important function. The pastor and governing board can make the job more enjoyable and less dangerous by following these ideas. Most importantly, the treasurer can help move the church forward in its basic mission of caring for the flock and reaching to the community.
Dan W. Hess is assistant professor of business at Seattle Pacific University.
PASTORAL CARE ANYTIME, NO QUESTIONS ASKED
As one way of showing the church’s young people he loves them-with no strings attached-Pastor Dwain Olson of Good Shepherd Lutheran Church in Waukesha, Wisconsin, periodically prints this invitation in the church newsletter:
If you are in a jam . . . call Pastor at home, 547-2420, or the office, 542-7665.
A while back, a girl was killed in a one-car accident. Her date was drunk, and he slammed into a tree, killing her instantly. If you are ever in a situation where things aren’t what you think they should be . . . leave. Better to lose your “friends” than your life or your virginity.
If the party is going bad . . . leave. Call your parents to come and get you. If no one can be reached, call me collect (you can call collect from any pay phone), and I’ll come and get you NO QUESTIONS ASKED.
You are a member of this family, and that is what it means to belong to a family.
Olson reports: “When the note was originally written, I was thinking about our young people. But the first person to take advantage of the offer was a middle-aged church member who had been picked up by the police. He was allowed one phone call, and since he knew his wife wasn’t home, he called me, tersely saying where he was and asking me to get his wife and bring cash to bail him out.”
For the next six hours, Olson and the man’s wife sat in the station, wondering what had happened and waiting for the police to finish the paperwork.
“When he was finally released, he said, ‘I’m too ashamed to talk about it,'” says Olson. “I reassured him of what I had written; he didn’t need to explain anything to me. If he ever wanted to talk about it, that was his privilege.
“The next day he returned the bail money I’d loaned him, and weeks later he was ready to talk about the incident with me.”
Since then, Olson says, he doesn’t assume young people are the only ones who need such help. He’s rewritten the note now for a broader audience.
“I don’t do it to be dramatic,” he says. “I just want to illustrate what unconditional love is all about.”
MOVING RIGHT ALONG . . .
There’s less talk and earlier adjournments these days in the monthly Session meetings at Key Biscayne Presbyterian Church in Florida. That’s because many of the routine approvals are now handled by “Decision Memos.”
“Each elder with oversight of a certain department is authorized to fill out a form telling what he’s decided,” explains Cathy Wyatt, the church’s administrative assistant. “The form includes a description of the particulars plus ‘Reasons For’ and ‘Reasons Against.’ A copy goes in every elder’s mailbox, and if no one speaks up in seven days, the action proceeds.”
For example, if the elder in charge of Christian education talks with the staff and they decide they want to show the James Dobson film series on the family, he fills out a Decision Memo giving dates, costs, promotion plans, and why he feels this would be a good event for the church.
Any fellow elder who thinks otherwise will see the memo and phone the first elder to raise a red flag. The two of them work it out or else ask Wyatt to put the matter on the docket for the next Session meeting-which rarely happens.
“The memos are used for things that are fairly certain to be approved,” she adds. “The system took some clarifying in the beginning, but the longer we use it, the more we appreciate its advantages.”
THOSE WITH AN EAR (PLUG) TO HEAR
Several members of the Locust Street Church of Christ were complaining they couldn’t hear. Turning up the P.A. still didn’t produce enough volume, and the small church couldn’t afford to wire a special system for the hearing-impaired.
J. Richard Lewis, minister of the Johnson City, Tennessee, congregation, discovered a creative solution for less than $100.
“We bought a small FM wireless microphone from Radio Shack for under $25,” he says. “It’s half the size of a matchbox, and we mounted it on one of our P.A. speakers.” The church also purchased four small FM radios with ear plugs for approximately $15 each. (“Those with an adjustable tone control work best,” says Lewis.)
Because it’s difficult to explain to those with hearing difficulty how the system works, the tuner is preset to the right frequency and covered with tape. “Otherwise they might be listening to rock ‘n’ roll,” Lewis says with a grin.
“The system is great. You can hear anywhere in the building. And when one of our members had a back injury that prevented him from climbing stairs, he listened on his FM car radio in the parking lot.”
JOYFUL GIVERS
Offering time at Vacation Bible School usually doesn’t net much, simply because children don’t have cash on hand, and parents forget to send some.
Last summer, Trinity United Methodist Church in Clermont, Georgia, came up with a better idea. “We were searching for ways to make the daily offering more meaningful,” says Pastor Roger Bourgeois. “Jean Braselton, our VBS director, suggesting collecting food for needy families instead of the usual nickels and dimes.”
A flier went home with the sixty children on Monday explaining the change, “and the response was fantastic,” says the pastor.
“The enthusiasm and joy at offering time was beautiful. The value of the offering tripled what had been our usual experience,” resulting in $50 worth of nonperishable items that filled a large box.
The cans were exhibited the following Sunday to stimulate church adults to do likewise. Then the food was given to Gateway House, a local shelter for battered women and children. The VBS youngsters had also brought dog and cat food, which went to the humane society.
Trinity plans to expand the approach this summer, bringing in special speakers to make brief presentations to the children about hunger.
A side benefit: non-Christian parents of VBS attenders respond more positively to this idea than to the church once again asking for money.
WHAT’S WORKED FOR YOU?
Each account of a local church doing something in a fresh, effective way earns up to $30.
Send your description of a noteworthy ministry, method, system, or approach to:
Ideas That Work
LEADERSHIP
465 Gundersen Drive
Carol Stream, IL 60188
Copyright © 1984 by the author or Christianity Today/Leadership Journal. Click here for reprint information on Leadership Journal.
