Review how your church treasury works.
Eight questions about records, receipts, cash, bank and responsibilities. See three suggested checks without uploading documents or providing contact details.
A total you can trace.
- Income received
- USD 350
- Expense paid
- −USD 80
- Cash on hand
- USD 50
- In the bank
- USD 220
Of this total, USD 100 remains designated for missions.
How do you record tithes, offerings and other income today?
Paper, a spreadsheet or an app can work. Consider whether the record is complete and can be checked.
Practice case · USD · Fictional figures
From the offering count to the close: four checks.
The example starts with no opening balance and follows an offering, its deposit and a purchase. Each document explains part of the record; none is counted twice.
The count explains what was received.
C-010 records USD 250 in cash and USD 100 received directly into the bank. Total income is USD 350. A later USD 200 cash deposit is supported by DEP-010; it is a transfer, not additional income.
Compare the count sheet, receipt entry and bank reference.
View the offering count sheetThe receipt and payment support one expense.
MAT-010 supports an USD 80 purchase paid from the bank. The receipt describes the purchase; the bank record identifies its payment. They support the same transaction, not two expenses.
Find the date, description, amount and reference in the entry and its supporting records.
Review the transaction-record exampleThe balance retains its designated purposes.
Cash closes at USD 50 and the bank at USD 220, a combined USD 270. Of that, USD 100 was received for missions and USD 170 belongs to the general fund. Location and purpose describe the same money.
Check cash and bank without losing the distinction between funds.
Review gifts and their purposesAnother person can follow the records.
The close shows USD 0 opening, USD 350 received and USD 80 paid, leaving USD 270. The reviewer should be able to find C-010, DEP-010 and MAT-010, as well as any unresolved differences.
Identify the period, currency, preparer and reviewer.
Review the financial-report example
Procedures to compare
These organizations publish controls for their own churches. ContaIglesia created this questionnaire and worked example; responsibilities should reflect your church’s agreed arrangements.
Before you answer
Do I need an account or to upload our church records?
No. The questionnaire asks about the working process. It does not require documents, balances or bank access. Recommendations appear before any request for contact details.
Can a paper record or spreadsheet provide good control?
Yes. What matters here is whether entries are complete, supported and reviewable. The recording format alone does not establish whether the process is organized.
Does the result verify the church’s accounts?
It suggests processes to review based on the answers. It does not compare documents or check bank balances. Verifying the figures requires checking the records and their supporting evidence.
Start with one specific check.
Choose one recommendation and review a collection, expense or recent monthly close with the people responsible. Identify the missing record and agree when to review it again.
This guidance is based on your answers. It does not verify the figures or replace an accounting review.
Read the treasury guide ↗