How can a Church do an excellent job of protecting itself, and do so inexpensively? The Church can do much in house to protect the provisions it has received. Let’s think specifically about Cash Receipts:

First, a Church must have written procedures for how money is received and handled. This is the starting place for assessment. Moreover, once compiled, the Church needs to actually follow the procedures! Questions to consider when reviewing your Church’s procedures (or creating them):

• Is the offering count team composed of independent individuals (not the pastor or the Church Treasurer)?
• Does the count team rotate? Do at least two individuals accompany the offering until it is deposited into the Church’s safe or the bank?
• Does the Church ensure that funds are deposited intact (i.e. no expenses are paid from the offering before funds are deposited)?
• What about offerings received during the week? Has the Church established procedures to separate the counting, depositing, recording, and receipting of such contributions, and therefore protect both the donor and the Church office employees?
• What about those funds restricted by the donors? Does the Church have adequate processes to ensure that these funds are 1) in line with the Church’s mission before the Church chooses to accept them and 2) recorded and spent according to the donor’s wishes? 

Money and Church—the temporal object, money, is a current necessity for the eternal entity, the Church. Money is often a difficult area of discussion for Churches, but it can’t operate without it. The Church’s goal should be to protect its integrity, while at the same time the hearts of the givers. What are you doing to protect the Church the Lord has placed you at?