The Church Treasurer's Handbook. Robert Leach

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      1. Introduction

      Role of treasurer

      The treasurer is the church’s trusted officer who looks after its funds for the common good.

      Sometimes churches tend to see such administrative functions as being lesser than other forms of ministry, such as preaching or counselling. It is unfortunate that the disciples’ treasurer was Judas Iscariot. However, scripture is quite clear that administration is one of the gifts of the Spirit (Romans 12.7). The church treasurer offers time and talents as an act of stewardship, which should bring its own blessings and joys. Being church treasurer is not just a valuable ministry, it is an essential ministry.

      Looking after the church’s money is similar to looking after your own funds, or looking after the funds of a commercial business, but with one significant difference. Generally you or a business are free to do what you wish with your funds; a church or charity usually has restricted funds the purpose of which is confined to a stated aim (see here). Most of the special accounting provisions for churches and charities are designed to deal with restricted funds.

      Qualities of treasurer

      The treasurer need not be qualified as an accountant, but must be:

      If you doubt whether you meet the last of these conditions, you probably do.

      The minister, church council and congregation must all have confidence in the treasurer. The treasurer must be discrete and able to keep confidences (see here).

      Almost all of us administer our own finances. Being a treasurer largely involves the same skills most of us already have. The additional skills needed are easily learned, and simply formalize procedures we probably all follow already.

      Most congregations include accountants. However, many accountants in the church may be unwilling to be treasurer for proper reasons. The accountant may feel that he needs a break from his work when at church, he may believe that God is calling him to a different ministry, or he may feel constrained by professional rules. Such an unwillingness should be accepted by the church with good grace. However, such accountants may be willing to help the treasurer if he encounters a particular problem.

      Trusting the treasurer

      The treasurer’s work is checked by an auditor or examiner (see here). Various church officers may be assumed to have rights of inspection. In addition, the treasurer will be held to account by the church council and annual general meeting (or equivalents). Sometimes the treasurer may feel that he is not trusted: that is rarely СКАЧАТЬ