In the handling of church income a climate of personal trust is usually assumed in the congregational setting. This is healthy and proper. However, some systems of handling money place individuals in a position in which their honesty can be questioned or in which they may be tempted to sin. Prudent and consistent practices in handling money are needed to maintain a trustful climate.

The following suggestions should not be interpreted as a lack of trust in the financial officers of a congregation. Rather, they offer protection for their reputations. No person with this kind of responsibility should be placed in a position where any suggestion of mishandling of funds must be defended by the word of one person against that of another. This system is intended to provide verification and support of sound practices at every step. This is important for the church as a trustee of "public" funds.

It is recommended that there be a separation associated with persons responsible for handling and recording the income of the congregation and the person responsible for handling the disbursements of the congregation. This cannot be stressed enough.
Never put just one person in the position of handling cash transactions from beginning to end. By establishing a strong system of internal controls, you not only are taking steps to safeguard the assets of the church; you are also protecting the character of the individuals who perform the cash handling or check writing functions.

Arrangements should be made, either through the position of a Financial Secretary or the Stewardship Commission, that the following procedure is conducted separate from that of the treasurer:

- Oversee the counting
- Oversee the depositing of all receipts
- Train those individuals who are involved in the offering counting process
- Report back to the treasurer the total offerings each week and the breakdown of such offerings as to how much was designated for special purposes
- Oversee the recording of all contributions to the individual’s contribution records
- Report to the church council and congregation as to the levels of giving
- Provide periodic statements to the contributors

It makes good sense to follow the same standards and safeguards that apply to a good business operation.

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