ASSEMBLIES OF GOD
Creating a Fool-Proof Church Offering Counting Program
By Rollie Dimos | Church Budgeting & Finances
Churches rely on financial stewardship to support ministry, outreach, and operations. A well-organized counting program ensures offerings are handled with transparency and care. Whether you're starting from scratch or refining an existing process, this guide will walk you through the essentials.
Why a Counting Program Matters
Your church’s counting program is more than just receiving the weekly offerings, tallying donations, and making a deposit. It’s a key financial system that promotes financial integrity and trust and protects volunteers and staff from undue suspicion. Your counting system also ensures accurate financial records for budgeting and reporting and helps ensure the church complies with IRS and nonprofit regulations.
To ensure financial integrity, transparency, and accountability in handling cash offerings, this guide includes these core principles for counting, recording, and depositing church contributions:
- Dual Custody: Always have at least two unrelated individuals present when handling offerings.
- Segregation of Duties: Counters should not be the same individuals who record or deposit funds.
- Secure Handling: Offerings must be stored in a locked container and counted in a secure, interruption-free room.
- Timely Deposits: Funds should be deposited within 1–2 business days.
Key Components of a Counting Program
A robust counting program starts with a well-define purpose and clear procedures. Whether you have an existing routine or need to create one, here are the key points to include in your program.
Point 1: Define the Purpose and Scope. Start by clarifying what funds will be counted (e.g., cash, checks, online giving summaries), when and how often counting will occur (e.g., after each service, or the first day of the week), and who will be involved (volunteers, staff, board members)? Finally, create a mission statement for the program that emphasizes stewardship and accountability.
Point 2: Recruit and Train Counting Teams. Form rotating teams of at least two unrelated individuals to count together. An ideal team member is one who is trustworthy and detail-oriented, understands confidentiality, and is not involved in recording and reconciling financial activity. A training program should include instruction on handling and documenting funds, using counting forms or software, and security protocols.
Point 3: Create Clear Procedures. Develop written procedures that cover how offerings are collected and secured, where counting takes place (preferably in a secure, private space), how funds are verified, recorded, and reconciled, and how any discrepancies are handled. You may also want to include sample forms such as an offering count sheet, deposit log, and incident report (for irregularities).
Point 4: Implement Safeguards. To protect both the church and counters, use locking or tamper-evident bags for transporting offerings, require dual signatures on count sheets, retain completed forms, and limit counters access to financial records. To ensure contributions are secured safely, use a locked drop box or safe to protect the funds until they’re counted.
Point 5: Integrate with Financial Systems. Ensure the counting program aligns with your church’s accounting software or bookkeeping practices. The church treasurer or bookkeeper should match count sheets with deposit records, track giving by donor (including applicable donor designations), and reconcile weekly totals with bank statements.
Point 6: Document and Review. Maintain a binder or digital archive of your policies and procedures, training materials, weekly count sheets and deposit logs, and incident reports. Conducting periodic reviews to evaluate team performance or update procedures will help ensure compliance, address any concerns, and make improvements, if necessary.
Implementing Your Program
One of the most important steps in implementing a new program involves training team members on their role and responsibilities. The training program should include the counting team responsibilities, counting procedures, an example of required documents, a confidentiality statement and instructions for resolving discrepancies or concerns.
To help round out your counting program, here is a comprehensive Church Contribution Counting Manual tailored for financial integrity and operational clarity. It's designed to formalize the principles identified in this document and can easily be adapted to fit your church's governance style or denomination.
The manual includes:
- Purpose and Guiding Principles
- Counting Team Requirements
- Supplies Checklist
- Counting Procedures
- Sample Count Sheet
- Training Quiz
- Offering Counter Confidentiality Agreement
- Incident Report Form
Conclusion
A robust counting program is a vital part of church governance and a key process in ensuring accurate financial records. Done well, it builds trust with your congregation and ensures resources are stewarded faithfully. Following the steps in this article will help ensure your counting program is safe, secure and strong.
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