Agree where the outgoing record ends.
Write the cutoff date, the period reviewed and the currency. Keep later transactions separate. Otherwise, one person may be comparing a Friday report with the cash received on Sunday.
If there is more than one currency, prepare a separate sheet for each. Do not add dollars and pesos into one total or translate old balances using the exchange rate on the signing date.
Check each account before acknowledging receipt.
Compare cash with a physical count and the bank with the statement for the same cutoff. Keep a reference to the evidence. Recorded and checked balances are separate columns even when they match.
The first page has space for five accounts and three designated funds. Add a clearly referenced schedule with the same date and currency if you need more. The PDF does not calculate totals or differences; complete and review them before saving.
Identify designated money and unfinished work.
Mission or building money may be held in the same bank account as general money while retaining an agreed purpose. Record the designated balance and where its supporting schedule is kept. It is already part of cash and bank, so do not add it again.
List unpaid bills, unsettled advances, commitments and missing documents separately. A pledge not yet collected does not increase cash. Assign a person and a review date to each open item instead of concealing it in an adjusted balance.
Transfer records and access through individual accounts.
Use the second page to mark the records handed over and note where reports, count sheets and receipts can be found. A tick does not replace the underlying document or confirm that every entry has been reviewed.
Do not write passwords, PINs, verification codes or complete card numbers in this form. Arrange bank and platform access through their own procedures and review previous permissions. In ContaIglesia, each person can sign in with their own account and accept an invitation to the church.
Keep the handover with the cutoff report.
Complete the PDF in a compatible viewer, save a copy under a new name and reopen it to check that the entries remain. You can also print it and write by hand. Spaces are included for the people handing over, receiving and reviewing the records to sign on paper.
The completed example uses fictional names and figures. Do not present it as an actual church handover. This is an internal control template to adapt to your church’s process, not a replacement for accounting review, required meeting records or applicable tax documents.
Document a difference instead of hiding it.
Fictional example in USD. The cash record shows 300, but the physical count finds 290. The bank balance agrees with the record. The form keeps both figures and leaves the cash difference open for review.
Scroll the table to see the difference.
| Account | Recorded | Checked | Difference |
|---|---|---|---|
| Cash | 300.00 | 290.00 | −10.00 |
| Bank | 1,200.00 | 1,200.00 | 0.00 |
| Total | 1,500.00 | 1,490.00 | −10.00 |
Difference = checked minus recorded. Do not turn the missing 10 into an unexplained expense. Record the open item, the person who will review it and the next check date.
View the completed example ↗