The Church Treasurer’s Handbook
Robert Leach, FCCA ACA
Copyright information
© Robert Leach 2005, 2012
First published in 2005 by Canterbury Press Norwich
Canterbury Press is an imprint of Hymns Ancient & Modern Limited (a registered charity)
13a Hellesdon Park Road, Norwich, NR6 5DR
www.canterburypress.co.uk
New edition 2012
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying or otherwise, without the prior permission of the publisher, Canterbury Press
British Library Cataloguing in Publication data
A catalogue record for this book is available from the British Library
ISBN 978-1-84825-019-2
Typeset by Regent Typesetting, London
Printed and bound by William Clowes Ltd, Beccles, Suffolk
Contents
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:
conscientious
organized
of the highest integrity.
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 the case.
If the church authorities do cease to trust you, they should not allow you to continue as treasurer. Being audited, monitored and held to account is a routine part of the treasurer’s job. In most cases that is how it should be seen. Sometimes a minister or trustee may be insecure or lacking in understanding, which is why he persists in asking questions. Most other officers will have considerably less understanding of the finances than yourself. Accept all questions and requests for checking with good grace.
Sadly, there have been a few cases when treasurers have abused their position by stealing church funds. There have been many more instances where honest treasurers have got into a muddle. Auditing, monitoring and reporting should be seen as supporting the treasurer, not undermining him.
Routine of treasurer
Probably the most important discipline for a treasurer is to be organized. Pieces of paper, odd amounts of cash and sundry requests can come at you from all directions at all times. You must have a system to ensure that none go astray and that you know what every item means.