Counting Sheet

• Copy of the Counting Sheet:

https://docs.google.com/spreadsheets/d/1hTglOvT5av-EhYniX2cp8dgYIcXA3ZdZ_ObwGif_Qq0/edit?usp=sharing

Copy of Cash Counting Sheet for Drawers

https://docs.google.com/spreadsheets/d/1zYG6_6z_eobIxaZ2tft_kVLFsWP-H4cW/edit#gid=1059463651

COUNTING INCOME: Financial Operating Procedure

• Two people must present when counting the offering.
  • The two designated counters may not be:
    • Related
    • Spouses/ In a romantic relationship
  • No one person should be alone with the money it from the time has been collected until it is secured in a tamper proof bag. This is known as dual control.
• Remember that the identity and amount contributed by church members are strictly confidential.

• Counting should be conducted in a secure room without outside interruption.  All of the required supplies, forms, deposit slips, calculators, and materials needed to complete the task are available.    Count sheets should be completed in ink and signed by both counters.

• Care should be taken to record offerings and income to the appropriate fund designated by the giver.  
  • Refer to the Counting Routine for specific instructions

• Bank deposits and the applicable deposit slips should be prepared in accordance with the rules and preferences outlined by the financial institution for each specific church.  

• Bank deposits should be made on the same business day it is counted.   If it is not possible to make the deposit the same day, church funds should always be stored in the church’s safe.  

• The Treasurer in partnership with the Senior Pastor, under the supervision of the Governing Board oversees this entire process, ensuring that the offerings are accurately counted, deposits made in a timely manner, and that evidence of the completed deposits are noted in the church financial records.  
  COUNTING SUPPLY LIST
  • Count Sheet for each service or event
  • Cash log (when applicable)
  • Calculator
  • Pens
  • Deposit Slips
  • Deposit Log
  • Deposit Bag(s)
  • Coin envelopes
  • Coin Wraps
  • Check Stamp (For Deposit Only with the Church’s account number)
  • Rubber bands
  • Paper clips