Cash Handling Procedures

Cash arrives at the church in a variety of ways and is the most difficult to handle. The following procedures are instituted to account for cash and ensure that it is properly handled by all parties.

Sunday collections: Two Layreaders will take the cash from the collection plate, count the loose cash, and place all the collections in an envelope with the amount of the cash noted on the outside, the date and both signatures on the outside of the envelope.  The envelope will then be placed in the one way safe.  The weekly counters will verify the cash in the envelope and record the total cash and checks in the envelope and also sign the envelope and retain the envelope as a part of the weekly financial records.

Church events: When an event is held at church or is a church-approved event, the total cash collection will be counted by two people, placed in an envelope with the total amount and the cash amount (checks making up the difference), and the name of the event. Both will sign the envelope attesting to the information on the envelope and place it in the one way safe immediately after the event.  In no case will money leave the church with any church member; it must go in the safe at the end of the event.

Mail: Should the Parish Secretary or any other staff person open mail that contains cash or any other form of money, it should be sealed again after being counted by two people (if possible) who will sign/date the outside of the envelope and place it in the one way safe.  Any mail that is obviously a check can be placed unopened in the one way safe.

In person:  Should anyone receive money as a part of their duties at the church, the same general procedures as the mail above will be used.  Count in the presence of another person, place the funds in an envelope, both sign and date the envelope and place it in the one way safe.

The Financial Secretary will open the safe with the other counter and log in all the cash and checks in the accounting system weekly.  Both will count the money and checks and sign the printout that is used for the deposit slip for the bank and it will be retained as part of the financial records. All the one way safe envelopes for the week will also be retained as a part of the weekly financial records.