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From: http://www.freechurchaccounting.com/internalcontrols.html
For a church: The offerings should always be controlled by at least two non-related individuals. Members of the offering committee should rotate periodically...if possible.
They should fill out a Collection Count Summary and sign in ink to verify their accounting.
Then another individual is responsible for recording the contributions to each family’s contribution record and to the general ledger and then depositing the funds in the bank as soon as possible.
Thirdly, another unrelated individual who has not had any access to the funds should perform a bank reconciliation each month. etc.
| 14 years ago. Rating: 0 | |
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