Handling the Sunday Collection

The collection, handling, counting, depositing and recording of the offertory collection is one of the highest risk activities of the parish.  The parish depends on the offertory collection to fund the numerous ministries. This risk is emphasized in the parish setting by the high level of trust of employees and volunteers.  Also, in many cases there are no written procedures so the money handlers do the best they can but that may not be the ideal method and are inconsistencies 

There are two keys in the ideal offertory collection model.  The first is recognizing that it may be necessary to conduct an investigation of irregularities. The other is that the volunteers require training and procedures so that the counting process is consistent for the parish.

A multitude of people are involved in the typical offertory collection.  It begins with the parishioner and passes through the ushers, money counters, bank and bookkeeper.

Listed below are guidelines for each category of money handler:

PARISHIONERS:

• Encouraged to use checks and envelopes or electronic transfer of funds.
• Never be permitted to make change from the collection plate.
• Encouraged to minimize the use of cash.
• Should a check not clear the bank, evaluate on a case by case basis how the shortage should be handled with the parishioner (if at all)
• Discouraged from writing one check for multiple purposes.  This is referred to as split payments ($10.00 Offertory, $5, 00 flower fund etc.)
• Receive a statement of contributions on a yearly basis with instructions to contact a named staff member who is not affiliated with bookkeeping or banking at the parish with mistakes or   Any discrepancies may assist in identifying where count team training is required or to serve as an early warning sign of

USHERS:

• Be appointed by the Pastor and provided training in the handling of the offertory collection.
• Ensure that at least two users are with the collection at all times.
• Must use either locked bags or temper evident bags to store or deliver the collection.
• Record names of ushers and Mass time for the record.
• Deliver collection to count team immediately, if they are available.  If the counting will occur later, ensure money bags are deposited in a bolted down secure safe.
• Record the names of the two ushers delivering the bag to the count team.

OFFERTORY COUNT TEAMS:

• Appointed by the pastor/finance council.
• A volunteer coordinator should be appointed for coordination, scheduling and training.
• Consider cost/benefit of requiring background checks on counters.
• Teams should be composed of a minimum of three people.
• Two count team members must be with the collection at all times.
• Count Teams cannot consist of Pastor, any parish staff member, no relatives of the pastor or staff, no related parties on same team. (Spouses/Family members)
• Must be a minimum two count teams with over 3 or more recommended.
• Each count team should be composed of three or more unrelated parties.  It is a good practice to occasionally
• The count team members should be placed on a weekly or monthly rotating schedule.
• The counting of collection should be at a locked location away from activities of the church.
• All counting must be verified by another count team member
• Count teams should be provided training and written instructions of the expected offertory procedures.  These key elements should be part of the instructions:
  • A consistent count form to document the counting will be used by all teams to reflect the following.
  • Prevent anyone from cashing checks from the offertory cash.
  • Counters should be advised that if armed theft is attempted to quickly surrender all cash as requested.
  • Documentation must be prepared and maintained:
    • Copy and list the amount of loose checks, cash and currency.
    • Record the amount of checks, cash and currency received in envelopes.
    • Copy all loose checks.
    • Restrictively endorse all checks by stamping “For Deposit Only to the account of…..XXXXXXXX.
    • Count teams should check the work of other team members.
    • Count teams must sign the count forms.
    • Count teams should prepare the bank deposit slips.
    • The count team should keep a copy of all documentation so that if the originals are lost a set of documentation will exist. 
    • The counted collection should be deposited in the bank on the same day the count was completed or as soon as possible.  Two people in separate cars should take the deposit to the bank.
    • Documentation including count forms, envelopes, copies of checks and deposit slips must be given to the bookkeeper.

Bookkeeper

The parish bookkeeper serves as the central independent coordination point for the documentation supporting the handling of the collection.  This is accomplished by:

• Comparing the count sheet and deposit slips from the count teams to the actual bank deposit.
• Ensuring the parishioners contributions are posted to the appropriate ledger so that parishioner statements can be issued at year end.
• Advising the pastor of any difference between count team deposit slips and the bank statement.
• Advising the count team coordinator of any issues that should be discussed with the count teams.